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Counting inventory is an example ofSelect one:a.preventive controlb.accounting controlc.detective controld.corrective control

Question

Counting inventory is an example of

Select one:

  • a. preventive control
  • b. accounting control
  • c. detective control
  • d. corrective control
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Solution

Analysis of Options

  1. Preventive Control: This type of control aims to prevent errors or irregularities before they occur. It is proactive in nature.

  2. Accounting Control: This refers to the methods and procedures that ensure the accuracy and reliability of accounting information.

  3. Detective Control: This control identifies and detects errors or problems after they have occurred. It is reactive and is implemented to ensure any issues that arise can be caught.

  4. Corrective Control: These controls are about fixing problems that have been detected. They ensure that once an issue is identified, measures are taken to resolve it.

Conclusion

Counting inventory is primarily a detective control because it involves verifying the accuracy of inventory records and identifying any discrepancies after they have been reported. Therefore, the best option for the question is:

Final Answer: c. detective control

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