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:

Synergist

A muscle that assists another muscle in accomplishing a movement by helping reduce undesired motion or by stabilizing joints.

Prime Mover

A prime mover, in anatomy and physiology, refers to the muscle that plays a leading role in performing a particular movement by contracting, while other muscles may play supportive or stabilizing roles.

Fixator

A muscle or muscle group that stabilizes the origin of another muscle to enable effective action of the muscle.

Antagonist

A substance that binds to a receptor and blocks or dampens a biological response by inhibiting the effect of an agonist.