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Two types of contracts that are not enforceable unless they are in the form of a deed are:
Physical Controls
Security measures used to safeguard tangible assets from loss or theft, such as locks, alarms, and surveillance.
Independent Internal Verification
A process within companies where transactions and operations are reviewed by internal staff members who are not directly involved in the execution of these transactions, to ensure accuracy and compliance.
Human Resource Controls
Human Resource controls are mechanisms put in place to manage employees' performance and ensure compliance with organizational policies.
Segregation Of Duties
A fundamental internal control principle that divides responsibilities within an organization to reduce risks of errors or fraud.
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