6 Which employees are the ones who must take final responsibility for the establishment and success of A. Top executives B. Mid-level managers C Lower-level employees D. All employees 7. Which of the following is not an example of preventive controls? A. Separstion of duties B. Physical controls C. Proper authorization. D. Reconciliations S. Keeping supplies in a locked room with access allowed only to authorized personnel is an example of whieh preventive control? A. Separation of duties B. Physical controls C. Proper authorization. D. Employee management 9. Providing employees with appropriate guidance to ensure they have the knowledge necessary to carry out their job duties is an example of which preventive control? A. Separation of duties. B. Physical controls. C. Proper authorization. D. Employee management 10. Checking actual outcome of individuals or processes against their expected outcome is an example of which detective control? A. Separation of duties B. Reconciliations. C. Performance reviews. D Employee management. 11. Common examples of cash equivalents include all of the following except A. Money market funds. B. Treasury bills. C. Certificates of deposit. D. Accounts receivable