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

Question

Quizplus · Accepted Answer

Segregating physical assets from computer hardware does not specifically represent an internal control procedure. Internal control procedures are designed to safeguard assets, ensure financial reporting accuracy, and promote operational efficiency. Segregation of duties is a common internal control procedure, but segregating physical assets from computer hardware does not directly relate to the internal control objectives.

Which of the Following Does Not Represent an Internal Control