Which of the Following Is Not a Feature of an Internal

question 161

Multiple Choice

Which of the following is not a feature of an internal control system?

• A) Separation of duties so that fraud or theft requires collusion
• B) Establishing clear lines of authority and responsibility
• C) Using unnumbered receipts and purchase orders
• D) Implementing physical controls such as locking cash in a safe

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Definitions:

Organizational Culture

The collection of values, expectations, and practices that guide and inform the actions of all team members within an organization.

FSGO Guidelines

Federal Sentencing Guidelines for Organizations; a set of rules designed to mitigate corporate crime by encouraging businesses to implement effective compliance and ethics programs.

Ethics Officers

Professionals within organizations responsible for developing, implementing, and overseeing policies that ensure ethical behavior and compliance with legal standards.

Hotlines

Designated phone lines or digital platforms provided for reporting emergencies, complaints, or issues, often related to safety, ethics, or customer service.