Which of the following items from the checklist of internal control is most important?

Question

Quizplus · Accepted Answer

While all the items on the checklist of internal control are important, having honest and reliable personnel is the most crucial element. This is because no internal control system can prevent dishonest or unreliable people from intentionally or unintentionally circumventing the controls. Having trustworthy employees is the foundation upon which all other internal controls can be built. Without honest and reliable personnel, even the best designed system of controls will not be effective.

Which of the Following Items from the Checklist of Internal