The reconciliation of the balance per the general ledger to the balance per the bank statement is primarily a detective control.

The reconciliation of the balance per the general ledger to the balance per the bank statement is primarily a detective control.

Detective controls are designed to identify discrepancies or errors that have already occurred. In this case, the reconciliation process aims to detect any variances between the balance in the general ledger and the balance in the bank statement. It involves comparing and analyzing the transactions recorded in both accounts to ensure they align and identifying any discrepancies that may arise.

While the reconciliation process does not prevent errors or discrepancies from occurring initially, it serves as an important internal control procedure to promptly identify and address any issues that may arise. By regularly performing this reconciliation, organizations can detect errors, such as bank errors or unauthorized transactions, and take appropriate corrective actions.

It is worth noting that while reconciliation is primarily a detective control, it can also have some preventive aspects. Through the reconciliation process, organizations can identify potential weaknesses in their accounting systems or internal controls that may have contributed to the discrepancies. By addressing these weaknesses, organizations can implement preventive measures to reduce the likelihood of future errors or discrepancies.

In conclusion, the reconciliation of the balance per the general ledger to the balance per the bank statement is primarily a detective control as it aims to identify discrepancies or errors that have already occurred. However, it also has some preventive aspects as it can help address weaknesses in accounting systems and internal controls to prevent future errors.