Identify each of the following controls as Preventive, Detective, or Corrective. Independent review of accounting reports Detective Use of passwords Preventive - Training manuals Preventive - Preparation of bank reconciliation Corrective - Verifying source documents before recording transactions Preventive Performing comparisons of financial statement items Detective Establishing a code of ethics Preventive Insurance coverage for fire damage Corrective Security guards Preventive - Matching supporting documents before paying invoices Preventive Preparing batch totals for check processing Detective Segregation of duties Preventive Job rotation Detective - Recalculating totals on computer reports Detective