Final answer:
Reconciliations are an example of detective controls, which are designed to identify issues after they have occurred, unlike separation of duties and proper authorization which are preventive.
Step-by-step explanation:
Among the options provided, an example of detective controls is d) Reconciliations. Detective controls are a type of internal control mechanism designed to identify errors or irregularities after they have occurred. They provide evidence that a mistake or problem has happened, allowing the organization to take action to correct it and prevent future occurrences.
Separation of duties and proper authorization are examples of preventive controls, which are put in place to stop errors or fraud before they happen. Physical controls might be either preventive or deterrent in nature, protecting physical assets from theft, unauthorized use, or damage.