All of the following are examples of internal control activities except
A) rotation of key personnel.
B) company picnics for all employees.
C) authorization of certain transactions
D) well-designed documents

Question

Quizplus · Accepted Answer

Internal control activities are measures taken by a company to safeguard its assets, ensure accuracy and completeness of its accounting records, and promote operational efficiency. While rotating key personnel, authorizing certain transactions, and having well-designed documents are examples of internal control activities, company picnics for all employees do not address any of these objectives and therefore are not an example of internal control activities.

All of the Following Are Examples of Internal Control Activities