16. Identify whether each of the following accounting positions or duties involves authorization, recording, or custody: -

• Cashier
• check signer
• inventory warehouse supervisor
• staff accountant
• payroll processor
• Credit manager
• Mailroom clerk
• Data entry clerk
• Deliver paychecks
• Deliver the bank deposit
• Prepare the bank reconciliation

17. Identify whether each of the following activities represents preventive controls, detective controls, or corrective controls:

• Job rotation
• Preparation of a bank reconciliation
• Segregation of duties
• Recalculating totals on computer reports
• Use of passwords
• Preparing batch totals for check processing
• Establishing a code of ethics
• Use of a security guard
• Verifying source documents before recording transactions
• Matching supporting documents before paying an invoice
• Independent review of accounting reports
• Performing comparisons of financial statement items