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

Question

Quizplus · Accepted Answer

The principle of combining duties is actually one that should be avoided in internal control, as it creates a higher risk of errors or fraud going undetected. The other principles mentioned (establishment of responsibility, physical mechanical and electronic controls, independent internal verification) are all key components of strong internal control.

The Principles of Internal Control Include All of the Following