Which of the Following Attributes of Internal Control Would Be

question 31

Multiple Choice

Which of the following attributes of internal control would be violated if the chief accounting clerk wrote checks to pay accounts payable?

• A) Adequate design of documents
• B) Sound personnel procedures
• C) Periodic independent verification
• D) Separation of duties

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Definitions:

Transactions Identified

The process of recognizing and documenting specific financial events in the appropriate accounting period.

Accounts Used

Refers to specific accounts in the general ledger that are impacted by transactions and financial events of a business.

Recording Revenue

The process of documenting the income a company generates from its business activities, typically recognized when goods or services are delivered.

Increase in Assets

An upward adjustment or growth in the value of resources controlled by a company that are expected to bring future economic benefits.