Due their size, small companies usually find that the most difficult internal control principle to implement is

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Small companies have limited staffing and resources, making it difficult to establish adequate segregation of duties. This means that one employee may have control over multiple aspects of a transaction, increasing the risk of errors or fraud. While establishment of responsibility and documentation procedures are also important internal control principles, they are typically easier for small companies to implement. Physical controls may also be difficult for small companies to implement due to cost considerations, but the question specifically asks about internal control principles, which does not include physical controls.

Due Their Size, Small Companies Usually Find That the Most