Final answer:
The correct option that is not a detective control is Training of employees.
Step-by-step explanation:
Out of the given options, Training of employees is not a detective control. Detective controls are used to detect and identify errors or irregularities in financial records or operations, while training of employees falls under preventative controls, which aim to prevent errors or irregularities from occurring in the first place.
Reconciliations, reviews, and surprise cash counts are all examples of detective controls. Reconciliations involve comparing different sets of data to ensure they are in agreement, reviews involve examining records or processes to identify any issues or anomalies, and surprise cash counts involve counting physical cash on hand without the knowledge of employees to detect potential discrepancies.
Therefore, the correct answer is Training of employees.