Which of the following does not represent an internal control procedure?

Question

Quizplus · Accepted Answer

Combining goods ordering and receiving responsibilities does not represent an internal control procedure, as it goes against the principle of segregation of duties. Internal control procedures aim to separate tasks and responsibilities to ensure no one person has too much control or influence over a process, reducing the risk of fraud or errors. Combining goods ordering and receiving responsibilities increases the risk of errors, theft, or collusion. Therefore, it is not an effective internal control procedure. The other answer choices all represent internal control procedures commonly used in organizations.

Which of the Following Does Not Represent an Internal Control