The Following Are Features of an Internal Control System Except

question 151

Multiple Choice

The following are features of an internal control system except

• A) Bonding employees to recover losses through insurance
• B) Establishing proper procedures for processing transactions
• C) Mandatory retirement at the age of 65
• D) Hiring and training competent employees

---

Definitions:

Sustainable Business Activity

An approach to conducting business that prioritizes environmental conservation, social responsibility, and economic performance.

Crop Rotation

An agricultural technique where different types of crops are planted in the same area in sequenced seasons to improve soil health and reduce pest and disease risk.

Factory Overhead

All indirect costs involved in manufacturing beyond direct materials and direct labor.

Indirect Labor

Labor costs not directly tied to the production of goods or services, such as maintenance, supervision, and administrative staff salaries.