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Duplicate checking of calculations is an example of a ________ control, and procedures to resubmit rejected transactions is an example of a ________ control.

A) corrective; detective
B) detective; corrective
C) preventive; corrective
D) detective; preventive

1 Answer

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Final answer:

The correct classifications for the given examples of controls are detective control for duplicate checking of calculations and corrective control for procedures to resubmit rejected transactions. Thus, the answer is B) detective; corrective.

Step-by-step explanation:

Duplicate checking of calculations is an example of a detective control. Detective controls are designed to identify errors or irregularities that have already occurred. In contrast, procedures to resubmit rejected transactions are considered corrective controls. Corrective controls aim to correct any issues that have been detected, ensuring that transactions are processed correctly after an error is identified.

Therefore, according to the definitions of these types of controls:

  • Duplicate checking is a detective control because it helps in identifying mistakes after they have occurred.
  • Procedures for resubmission are corrective controls because they address and fix the errors that the detective controls have found.

The correct answer to the student's question is B) detective; corrective.

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