The Controller at Business Services Consulting Needs New Computers for the Accounting

question 125

Multiple Choice

The controller at Business Services Consulting needs new computers for the accounting department.However,there are no guidelines specifying whether the controller can approve purchases of office equipment.Which internal control procedure needs strengthening?

• A) assignment of responsibilities
• B) competent, reliable, and ethical personnel
• C) separation of duties
• D) documents

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Definitions:

Wasting Away

A condition characterized by the gradual decline of muscle mass and body weight, often due to chronic illness or malnutrition.

Abduction

The movement of a limb or other part away from the midline of the body or from another part.

Extremities

The terminal parts of the body—the arms, legs.

Center Line

A reference line that runs down the center of an object or space, commonly used in design and engineering to mark symmetry or alignment.