In the Following Situation, Which Internal Control Procedure Needs Strengthening

question 121

Multiple Choice

In the following situation, which internal control procedure needs strengthening? At Syria 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)assignment of responsibilities
• B)competent, reliable, and ethical personnel
• C)separation of duties
• D)documents

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Definitions:

Henri Fayol

A French engineer and scholar who developed the general theory of business administration and is best known for his 14 principles of management.

Scalar Chain

A principle of organizational management that establishes a clear line of authority from the top ranks through to the bottom levels within an organization.

Scientific Management

Emphasises careful selection and training of workers, and supervisory support.

Work Methods

The procedures and techniques employed to complete tasks efficiently and effectively in a workplace.