Which of the following is not a control activity?
A) Dual custody
B) Systems of authorization
C) Internal audit department
D) Documents and records

Question

Quizplus · Accepted Answer

A: Dual custody, or segregation of duties is a control activity.
B: System of authorization is a control activity.
C: Internal audit department is part of the control environment and is not a control activity
D: Documents and records are control activities-they produce an audit trail.

Which of the Following Is Not a Control Activity