Define each control in terms of the types and category of controls, control procedure and test procedure that you have learned throughout this course. (25) Control Type: Preventive/Detective Control Category: Automated/Manual Control Procedure: Inquiry, Examination, Observation. Reperformance. Test Procedure: Please explain how to test the control. A. The receivable aging report is reviewed on a monthly basis and used to monitor unpaid debts for more than 60 days." B. Monthly reports are reviewed by the sales manager to what extent the sales team has improved their sales compared to the last year." C. The use of usernames and passwords restricts access to the electronic payment system." D. Before sending the payment order to the bank, the signatures of two authorized persons are taken. E. Changes made on the customer database appear on the screen of the data owner the next morning as a list." For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).