Final answer:
Authorizing credit does not ensure the accuracy of customer accounts or inventory records; instead, it's a control measure for managing credit risk and customer creditworthiness, making it different from other controls focused on record accuracy.
Step-by-step explanation:
The control that does not help to ensure that accurate records are kept of customer accounts and inventory is the option that authorizes credit. While reconciling accounts receivable to the accounts receivable subsidiary, segregating custody of inventory from record keeping, and segregating record keeping duties of the general ledger from accounts receivable are all controls that contribute to the accuracy of records, authorizing credit is more about managing credit risk rather than ensuring record accuracy. Authorizing credit is a control activity that assesses a customer's creditworthiness and determines the credit limits to mitigate the risk of non-payment, which although important in the management of accounts receivable, does not inherently ensure the accuracy of the accounts or inventory records.
Learn more about Authorizing Credit