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Which of the following is a preventive control?

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Which of the following is a preventive control?

A.

Creating an audit trail.

B.

Placing controls on physical access to inventory.

C.

Reconciling purchase orders with approvals.

D.

Reviewing expense accounts for irregularities.

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  • Product: IIA-CRMA-ADV
  • Update on: Jul 30, 2025
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TESTED 01 Aug 2025