The Controller at Horizon,Inc

question 152

Multiple Choice

The controller at Horizon,Inc.needs new computers for the accounting department.However,there are no guidelines specifying whether the controller can approve purchases of office equipment.
In the above situation,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:

Revelation

The act of making something known that was previously secret or unknown, often used in religious contexts to denote divine disclosure.

Deduction

The process of reasoning from one or more statements (premises) to reach a logically certain conclusion.

Spatial-Temporal Reasoning

The cognitive ability to visualize spatial patterns and understand temporal sequences.

Generalization

A general statement or concept obtained by inference from specific cases.