A. Requiring dual signatures on all disbursements over a specific dollar amount is a preventive control.

B. Recording every transaction on the day it occurs is a preventive control.

C. Monthly bank statement reconciliations are detective controls, not directive controls. A bank reconciliation is used to detect errors on either the accountholder's part or on the bank's part after they have occurred.

D. Requiring all members of the internal auditing department to be CIAs is a directive control. It increases the probability that the internal auditors will have the requisite knowledge, experience and professionalism to perform their jobs.