In the Following Situation, Which Internal Control Procedure Needs Strengthening

question 137

Multiple Choice

In the following situation, which internal control procedure needs strengthening? At Hofstra Services, the accounting clerk fills out unnumbered purchase order forms for purchases of supplies. An operations engineer completes the form with a detailed description of the supplies being ordered, and the operations manager approves the purchase and passes the purchase order back to the accountant for processing.

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

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Definitions:

Memory Traces

Hypothetical biological substrates that represent the physical manifestation of memories.

Temporal Contiguity

The principle that events experienced close together in time are likely to be perceived as related.

Organizational Factors

Elements related to the structure, culture, and management practices of an organization that influence its functioning and performance.

Working Memory

The part of short-term memory that is concerned with immediate, conscious perceptual and linguistic processing.