Q. An internal control that may be useful in the detection of integrity violations is: A Segregation of incompatible duties. B Periodic surprise cash counts. C Regularly scheduled site visits. D Properly designed forms?

The appropriate control is B which can mostly applied to custodians to check their integrity. Segregation of duties and properly designed forms are preventive controls rather detective while regular visit can help to detect integrity violation but the right control is surprise cash count.

It's B. Periodic surprise cash counts. Our company is using this method as internal control in detection of integrity violations. Others were just preventive controls. Regular visit my not be reliable since auditee may analyze your visit schedule and can prepare for it. We, the audit department in our company is also doing a surprise visit each branch to make sure that all operational procedures is within the company's SOP. 

The correct answer is >>>>>>>>>> (B)

The options A & D are preventive controls.

The option C is, though, detection control but may not result necessarily in an integrity violation.