Which of these is not a physical means of internal control?

Question

Quizplus · Accepted Answer

Authorisation is not a physical means of internal control but rather a procedural control. Physical controls are tangible measures taken to protect assets, while procedural controls are policies and procedures put in place to ensure that employees and managers follow appropriate business practices. The other options listed (security staff, identification cards, and fire alarms) are all physical controls.

Which of These Is Not a Physical Means of Internal