Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) Preventing errors during processing should not be an important objective of every accounting system.
B) Preventive controls can be applied to each transaction during normal processing to avoid errors occurring.
C) To be effective, controls over transactions should only include detective controls.
D) The purpose of preventive controls is to discover fraud or errors that may have occurred during transaction processing.