Final answer:
A detective control refers to a mechanism or procedure implemented to detect and investigate potential errors or fraudulent activities in a company's operations. The correct answer is surprise cash account.
Step-by-step explanation:
A detective control refers to a mechanism or procedure implemented to detect and investigate potential errors or fraudulent activities in a company's operations.
Out of the options provided, surprise cash account is a detective control. It involves conducting surprise audits or checks on cash transactions to detect any discrepancies or irregularities.
Required approvals and job rotation are examples of preventive controls, which aim to prevent errors or fraud from occurring in the first place.
Passwords, on the other hand, are an example of an access control measure, ensuring that only authorized individuals have access to certain systems or information. Therefore, the correct answer is surprise cash account, as it specifically refers to a detective control.