Effective Internal Control in a Small Company That Has an Insufficient

question 96

Multiple Choice

Effective internal control in a small company that has an insufficient number of employees to permit proper division of responsibilities can BEST be enhanced by:

• A) employment of temporary personnel to aid in the separation of duties.
• B) engaging a public accountant to perform monthly 'write- up' work.
• C) direct participation by the owner of the business in the record- keeping activities of the business.
• D) delegation of full, clear- cut responsibility to each employee for the functions assigned to each.

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Definitions:

Motor Cortex

A region of the cerebral cortex involved in planning, controlling, and executing voluntary movements.

Gollin Figure Test

A psychological test used to assess visual recognition and memory by having participants identify progressively clearer images of objects.

Pursuit Rotor Task

A cognitive task used in psychological studies to measure motor skills and learning, involving the tracking of a moving target.

Episodic Memory

Autobiographical memory for events pegged to specific place and time contexts.