Which of the following is an attribute of the internal control procedure-competent,reliable,and ethical personnel?
A) providing cross training to allow sales personnel to record revenue transactions
B) the need to train and supervise employees
C) monitoring of internal controls by external auditors
D) purchase of burglar alarms

Question

Quizplus · Accepted Answer

Competent, reliable, and ethical personnel are necessary for effective internal control procedures. This includes the need to train and supervise employees to ensure they understand their roles and responsibilities, and to detect and prevent fraudulent activities. Providing cross-training to allow sales personnel to record revenue transactions may be a part of this process, but it is not the attribute of internal control procedures. Monitoring of internal controls by external auditors and the purchase of burglar alarms are also important, but they are not attributes of internal control procedures.

Which of the Following Is an Attribute of the Internal