Which of the following is NOT a key element of good internal control?
A) Having competent, reliable and ethical personnel
B) Having periodic audits
C) Having a good working environment for employees
D) Having separation of duties

Question

Quizplus · Accepted Answer

While having a good working environment can certainly contribute to employee morale and productivity, it is not a key element of internal control. The other options (A, B and D) are all important aspects of internal control, as having competent and ethical employees, performing periodic audits, and separating duties all help to prevent and detect errors or fraud in the organization.

Which of the Following Is NOT a Key Element of Good