D is not correct.

Neil, an audit manager at Bullock CPAs is currently working on the audit of Sandringham Enterprises, LLC. Neil is examining a sample of customers to check their payment history and credit limits. What type of control is Neil examining? Neil is examining an accuracy control to determine if payments were made on time and if customer credit limits have been exceeded. Neil is checking a classification control which ensures that customers who have exceeded their credit limits are classified separately for further follow up. Neil is examining a preventive coptrol, which should stop customers who have exceeded their credit limits from purchasing more goods. Neil is examining a detective control designed to identify customers who have exceeded their credit limits