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2) A control procedure designed so that the employee that prepares the deposit of cash received from customers does not also initially count the cash is

A) a corrective control.

B) more likely to be present in a very small business.

C) an auditing standard.

D) less likely to be present in a very small business.

3) Identify the detective control below.

A) Approving customer credit.

B) Locking a bank vault.

C) Maintaining frequent backup records to prevent loss of data.

D) Aging receivables.