Which Internal Control Principle Prescribes the Use of Pre-Numbered Printed

question 50

Multiple Choice

Which internal control principle prescribes the use of pre-numbered printed checks?

• A)Technological controls.
• B)Maintain adequate records.
• C)Perform regular and independent reviews.
• D)Establish responsibilities.
• E)Divide responsibility for related transactions.

---

Definitions:

Efficiency

The ratio of useful output to total input, measuring how effectively resources are utilized.

Process Time

The time required to complete a particular process, often including the steps of production or task execution.

Bottleneck Management

The process of identifying, managing, and mitigating bottlenecks or points of congestion that slow down production or workflow in an operation.

Work Orders

A formal document that outlines the details for completing a specific task or job, typically including what needs to be done, by whom, and by when.