The principles of internal control include all of the following except
A) establishment of responsibility.
B) combining of duties.
C) physical controls.
D) independent internal verification.

Question

Quizplus · Accepted Answer

Combining of duties is not a principle of internal control. In fact, separation of duties is an important principle of internal control, which involves dividing responsibilities among different individuals to reduce the risk of errors or fraud. The other principles of internal control are establishment of responsibility, physical controls, and independent internal verification.

The Principles of Internal Control Include All of the Following