Which of the Following Internal Controls Is Typically Associated with the Maintenance

question 80

Multiple Choice

Which of the following internal controls is typically associated with the maintenance of accurate inventory records?

• A)Performing regular comparisons of perpetual records with recent costs of inventory items
• B)Using a just-in-time system to keep inventory levels at a minimum
• C)Performing a match of the purchase request, receiving report, and purchase order before payment is approved
• D)Using physical inventory counts as a basis for adjusting the perpetual records

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Definitions:

Primacy Effect

The tendency to remember and give more importance to information that is encountered first in a series.

Information

Data, knowledge, or facts obtained from various sources, used to understand events, concepts, or processes.

Physical Attractiveness Stereotype

The tendency to assume that individuals who are physically attractive possess other socially desirable personality traits.

Personal Qualities

Attributes, characteristics, or traits that define an individual's personality and behavior.