5. The Sail Inn has instituted several new control procedures in regard to its cash activities as follows: Indicate whether each control procedure is most likely a preventive or detective control. Procedure Cash receipts received through the mail are listed by the person opening the mail. The list is sent to the account receivable clerk and the checks are sent to the cashier. Cash receipts are secured in the Inn's new safe until they are taken to the bank. The internal auditor prepares the bank reconciliation. All payroll checks require two signatures. Cash register tapes are removed by the internal auditor, who also counts the cash received at the register