Which of the Following Would Not Be Considered an Element

question 35

Multiple Choice

Which of the following would not be considered an element of good internal control?

• A) Require monthly reconciliation of bank accounts with the cash account.
• B) Require that all cash receipts be deposited on a daily basis.
• C) Require that the individual who handles cash receipts be responsible for the accounting function related to those funds.
• D) Require that approval for cash payments and the signing of cheques be assigned to different individuals.

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Definitions:

Binocular Cue

Visual information taken in by both eyes that enables perception of depth, distance, and three-dimensional features of objects.

Texture Gradient

A visual perception cue where gradual changes in the texture or grain of an object suggest depth and distance.

Auditory Localization

The ability to identify the location of a sound source in a three-dimensional space.

Auditory Source Monitoring

The cognitive process of identifying the origin of sounds, distinguishing between different auditory sources, and determining which sounds are external and which are self-generated.