An internal control system consists of all of the following EXCEPT
A) methods to prevent errors and irregularities.
B) procedures to promote goal congruence.
C) methods to promote operating efficiency.
D) procedures to detect errors and irregularities.

Question

Quizplus · Accepted Answer

Internal control systems are designed to prevent and detect errors and irregularities, and to promote operating efficiency, but they do not specifically focus on promoting goal congruence.

An Internal Control System Consists of All of the Following