Examlex
Which one of the following below is not an element of internal control?
Management Techniques
Methods or strategies that enable managers to improve efficiency and achieve organizational goals.
Control System
A set of devices or procedures designed to regulate the operation of a machine, process, or system to achieve a desired outcome.
Managers
Individuals within an organization responsible for directing and overseeing the work of others to achieve the organization's goals.
Balanced Scorecard
A strategic planning and management system that is used to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals.
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