Which characteristic will NOT be found in an effective system of internal control?
A)Competent, reliable, and ethical personnel
B)A combination of duties
C)A separation of duties
D)Documents and records

Question

Quizplus · Accepted Answer

A combination of duties does not enhance internal control, whereas a separation of duties does. This is because a separation of duties ensures that no one person can complete a transaction or task, which helps prevent fraud or errors. Therefore, an effective system of internal control should have competent, reliable, and ethical personnel, a separation of duties, and adequate documentation and records.

Which Characteristic Will NOT Be Found in an Effective System