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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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  • Vendor: IIA
  • Product: IIA-CRMA-ADV
  • Update on: Dec 17, 2025
  • Questions: 283
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TESTED 17 Dec 2025