Which of the Following Is NOT a Primary Control Procedure

question 50

Multiple Choice

Which of the following is NOT a primary control procedure to minimize the occurrence of fraud?

• A)Dual custody
• B)Systems of authorization
• C)Internal audit department
• D)Documents and records

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Definitions:

Derived

Obtained or developed from a source or through a process of reasoning or calculation.

Contracts

Legally binding agreements between two or more parties that specify and regulate the terms of an engagement, service, or transaction.

Positive Discipline

A disciplinary approach focusing on constructive feedback and encouraging employees to learn from their mistakes without fear of punitive actions.