Independent checks on the performance of others is one of the categories of internal control.These independent checks would include all of the following, except:
A)Reviewing batch totals
B)Reconciliation
C)Comparison of physical assets with records
D)Use of appropriate ID to enter restricted areas

Question

Independent checks on the performance of others is one of the categories of internal control.These independent checks would include all of the following, except:
A)Reviewing batch totals
B)Reconciliation
C)Comparison of physical assets with records 
D)Use of appropriate ID to enter restricted areas

Quizplus · Accepted Answer

The use of appropriate ID to enter restricted areas is not a part of independent checks on the performance of others, but rather a control over physical assets and access to restricted areas. The other options listed are examples of independent checks on performance, such as reviewing batch totals, reconciliation, and comparison of physical assets with records.

Independent Checks on the Performance of Others Is One of the Categories