Independent internal and/or external checks of performance would NOT include the following:
A) the checking should be done periodically or by surprise.
B) the checking should be done by someone who is independent of the employee who is responsible for the information.
C) locked warehouses are used for storage of inventory.
D) discrepancies should be reported to a management level that can do whatever is necessary to correct the situation.

Question

Quizplus · Accepted Answer

Option C describes a control measure, rather than an independent check of performance. Independent internal and/or external checks should be conducted periodically or by surprise, carried out by someone who is independent of the employee responsible for the information, and discrepancies should be reported to a higher management level.

Independent Internal And/or External Checks of Performance Would NOT Include