In the Following Situation, Which Internal Control Procedure Needs Strengthening

question 99

Multiple Choice

In the following situation, which internal control procedure needs strengthening? The controller's duties include approving bank reconciliations, approving general journal entries, hiring administrative staff, and approving various types of administrative expenses. She needs new computer equipment for the accounting office, but there are no guidelines specifying whether she can approve purchases of office equipment.

• A)Separation of duties
• B)Assignment of responsibilities
• C)Competent, reliable, and ethical personnel
• D)Documents and records

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