Q.34:

A user currently locating bank account number on a GL Account report screen- realizes the user has skipped the step of create general ledger B/S account and the system is currently showing no bank account in the G/L Account List the user generated. The user then has to go back to the exercise of create general ledger B/S account and then complete the exercise.

What transaction-related internal control objective is most enhanced in this situation?

a.) A particular transaction is properly authorized (should have occurred)

b.) A particular transaction is valid (did occur)

c.) Particular transaction is recorded (the transaction has been posted in the records)

d.) Particular transaction is recorded accurately. ( correct amounts, dates)

Is reviewing the G/L Account in this situation a preventive or detective control? Why?