In the Following Situation,which Internal Control Procedure Needs Strengthening

question 71

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

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Definitions:

Sociocultural Perspective

A view that looks at how society and culture shape cognition, behavior, and attitudes, emphasizing social interaction and cultural determinants.

Cultural Influences

The impact of a society's norms, values, practices, and social structures on the thoughts, behaviors, and feelings of its members.

Behavior

The observable actions or responses of an individual or a system.

Observer Bias

occurs when a researcher's expectations, beliefs, or preferences affect the observation and interpretation of data.