Which of the following is not an internal control procedure?
A)authorization
B)management's operating style
C)independent verification
D)accounting records

Question

Quizplus · Accepted Answer

Management's operating style is not an internal control procedure. Internal control procedures include authorization, independent verification, and accounting records, which are designed to ensure the reliability of financial information and prevent fraud or errors. Management's operating style may influence the effectiveness of internal control procedures but is not considered an internal control procedure in itself.

Which of the Following Is Not an Internal Control Procedure