A small business does not have enough staff in the accounting department to segregate duties. The comptroller writes the checks for the business and reconciles them against the ledger. To ensure there is no fraud occurring, the business conducts quarterly reviews in which a different officer in the business compares all the cleared checks against the ledger. Which of the following BEST describes this type of control?

A. Deterrent
B. Preventive
C. Compensating
D. Detective