The Objectives of Internal Control Are to

question 113

Multiple Choice

The objectives of internal control are to

• A)control the internal organization of the accounting department personnel and equipment
• B)provide reasonable assurance that assets are safeguarded and used for business purposes,financial reports are accurate,and laws and regulations are complied with
• C)prevent fraud,and promote the social interest of the company
• D)provide control over "internal-use only" reports and employee internal conduct

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Definitions:

Primary Reinforcer

A stimulus that satisfies a basic survival need and is inherently reinforcing without learning, such as food, water, or warmth.

Negative Reinforcement

involves the strengthening of a behavior because a negative condition is stopped or avoided as a consequence of the behavior.

Secondary Reinforcer

A stimulus that acquires its reinforcing capabilities by being linked with a primary reinforcer.

Primary Reinforcer

A naturally reinforcing item or outcome, such as food or water, that does not require learning to be considered rewarding.