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:

Contraception

Techniques or instruments designed to avoid conception.

Gestation

The period from conception to birth, during which an embryo or fetus develops in the uterus.

Fetus

The developmental stage of a human between embryonic state and birth, typically from eight weeks after conception until birth.

Birth Defects

Conditions that are present at birth affecting the structure or function of the body, ranging from mild to severe.