Which of the following describes the internal control procedure competent,reliable and ethical personnel?
A)External auditors monitor internal controls.
B)A company purchases burglar alarms.
C)A company must train and supervise high-quality employees.
D)The information system is critical.

Question

Quizplus · Accepted Answer

Competent, reliable and ethical personnel are a critical component of internal control procedures. Training and supervising high-quality employees ensures they are competent and reliable in carrying out their responsibilities, and have the necessary ethical standards to prevent fraud or errors. External auditors (A) are a part of external control, not internal control. Purchasing burglar alarms (B) is a physical control to protect assets, but it does not relate to personnel. The information system (D) is also important in internal control, but it does not relate specifically to personnel.

Which of the Following Describes the Internal Control Procedure Competent,reliable