Cadmia Services hired a new clerk to keep custody of and maintain all the equipment in the equipment yard.The clerk has not yet been adequately trained on the maintenance needs of the equipment.
In the above situation,which internal control procedure needs strengthening?
A)assignment of responsibilities
B)competent,reliable,and ethical personnel
C)separation of duties
D)documents

Question

Quizplus · Accepted Answer

The internal control procedure that needs strengthening is the competency of personnel. Hiring an employee who is not adequately trained on the maintenance needs of the equipment is a failure in the recruitment process, and increases the risk of equipment neglect and damage. Investing in training and development programs for all employees is important to improve the competency, reliability, and ethics of personnel, and strengthen the overall internal control system.

Cadmia Services Hired a New Clerk to Keep Custody of and Maintain