Internal control is mainly concerned with the amount of authority a supervisor exercises over a subordinate.

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Internal control is a process implemented by an organization to ensure the achievement of its objectives in terms of operational efficiency and effectiveness, reliable financial reporting, and compliance with laws and regulations. It involves various policies, procedures, and mechanisms for risk assessment, control activities, information and communication, and monitoring. While authority is one aspect of internal control, it is not the only one. Internal control also includes segregation of duties, physical and logical access controls, documentation and record-keeping, performance measurement, and reporting.

Internal Control Is Mainly Concerned with the Amount of Authority