Based on the Four Purposes of Internal Controls Discussed in the Text

question 1

Multiple Choice

Based on the four purposes of internal controls discussed in the text, which of the four pairs listed are the most similar based on those purposes?

• A) Safeguarding assets, data encryption.
• B) Ensuring financial statement reliability, internal audits.
• C) Promoting operating efficiency, restrictive endorsements.
• D) Encouraging compliance with management directives, insurance and bonding.

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Definitions:

Behavioural Component

The aspect of psychology that involves the observable actions and reactions of an individual or group, in response to external or internal stimuli.

Attitude

A settled way of thinking or feeling about something, reflecting an individual's likes, dislikes, and predispositions.

Organizational Citizenship Behaviours

voluntary actions by employees that contribute to the organization by improving its overall environment and functioning, beyond their required duties.

Job Requirements

Specifications and qualifications necessary for performing a specific job.