Final answer:
The control procedure in question is an example of a preventive control, which is intended to prevent errors or fraud in financial and business procedures (a).
Step-by-step explanation:
A control procedure designed so that the employee that records cash received from customers does not also have access to the cash itself is an example of a preventive control. This type of control is put in place to prevent errors or fraud from occurring in the first place, and is a fundamental part of internal control systems within a business. Preventive controls help to maintain the integrity of financial and accounting information, and ensure the segregation of duties.
A control procedure designed so that the employee that records cash received from customers does not also have access to the cash itself is an example of an authorization control.