There are several categories of control activities listed in this chapter. They include performance reviews, authorization controls, account reconciliations, physical controls, and segregation of duties.

Required
For each of the following, identify the type of control:
(a) Petty cash is kept in a safe.
(b) All invoices are stamped "paid" after processing.
(c) Cheques received are pre-listed by the receptionist and recorded in the books by the accounts receivable clerk.
(d) Accounts receivable sub-ledger is agreed to the general ledger at each month end.
(e) Passwords are required before journal entries may be posted.
(f) Monthly results are compared to budget, and unexpected results are investigated.
(g) Overtime must be approved by a supervisor.
(h) Pre-numbered purchase orders are required before an invoice will be paid.
(i) Employee payroll records are kept in a locked filing cabinet.
(j) The person responsible for shipping and receiving goods does not perform the related billing.
(k) Monthly results are sent to divisional managers for review.