Match the Principle of Internal Control to Each of the Following

question 68

Short Answer

Match the principle of internal control to each of the following cases.
a) Establishment of responsibility
b) Segregation of duties
c) Accountability for assets
d) Documentation procedures
e) Physical controls
1. Cash is locked in a safe overnight.
2. Employees who receive shipments of goods do not have access to the accounting records for merchandise.
3. Shipping documents are pre-numbered.
4. The bookkeeper does not have physical custody of assets.
5. Only the treasurer of the company can sign checks.

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Definitions:

Functional MRI

A type of brain scan that measures and maps brain activity by detecting changes associated with blood flow.

Bender Visual-Motor Gestalt Test

The oldest and most commonly used of neuropsychological assessments often used to screen children for neuropsychological impairment. The test consists of a series of nine cards containing lines and shapes drawn in black on a piece of white cardboard. Children are asked first to copy the images on another card and then to draw them from memory. Errors in reproducing these lines and shapes may indicate neurological problems.

False Positives

Incorrect test results indicating the presence of a condition or substance when it is not actually present.

Standardized Scoring

A process of quantifying test or assessment results according to prescribed norms and procedures to ensure comparability.