B. Prelisting incoming cash receipts is a preventive control which is designed to prevent undesirable events from occurring, not a corrective control designed to correct undesirable events after they occur.

C. Prelisting incoming cash receipts is a preventive control designed to prevent undesirable events from occurring. In this case, an undesirable event is the disappearance of cash payments. The prelist should be made at the earliest possible time, in order to establish accountability for the cash.

D. Prelisting incoming cash receipts is a preventive control which is designed to prevent undesirable events from occurring, not a detective control, which is designed to expose an error or a fraud after it occurs.