Independent Checks on the Performance of Others Is One of the Categories

question 88

Multiple Choice

Independent checks on the performance of others is one of the categories of internal control.These independent checks would include all of the following, except:

• A)Reviewing batch totals
• B)Reconciliation
• C)Comparison of physical assets with records
• D)Use of appropriate ID to enter restricted areas

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Definitions:

Direct Labor-hours

A measure of the total hours worked by employees who are directly involved in the production of goods or services.

Variable Maintenance Costs

Costs that vary in direct proportion to the usage of machinery or equipment, often related to repairs and upkeep.

Fabrication

The process of manufacturing complex items from raw materials or components, typically involving several stages of assembly.

Assembly Departments

Departments within a manufacturing facility where parts are assembled into final products.