Question: A control which ensures that long-term borrowing is properly initiated by appropriate individuals is an example of what type of control: A control which ensures that long-term borrowing is properly initiated by appropriate individuals is an example of what type of control: segregation of duties. authorization. reconciliation. review.If fraud is suspected, auditors may complete all of the following procedures except: If fraud is suspected, auditors may complete all of the following procedures except: testing for kiting. footing the bank reconciliation and the outstanding checks listing. performing a proof of cash. performing extended bank reconciliation procedures, including detailed examination of reconciling items.