Identify whether each of the following activities represents preventive controls, detective controls, or corrective controls:
o Job rotation
o Preparation of a bank reconciliation
o Segregation of duties
o Recalculating totals on computer reports
o Use of passwords
o Preparing batch totals for check processing
o Establishing a code of ethics
o Use of a security guard
o Verifying source documents before recording transactions
o Matching supporting documents before paying an invoice
o Independent review of accounting reports
o Performing comparisons of financial statement items