The Role of Reference Accounts in Enhancing Transaction-Related Internal Control Objectives

 

1) The screen below shows the result of completing step 5 of the exercise before selecting enter. Which transaction-related internal control objective (discussed in the SAP Chapter 1 text) is most enhanced through using a reference account to create another account? Explain.
2) Is the use of a reference account to create another account a preventive control or is it a detective control? Explain.