The internal control principle of establishing responsibility occurs when one employee is made responsible for all parts of a process.

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The internal control principle of establishing responsibility involves assigning specific duties to individual employees and making them accountable for the completion of those duties. It is not necessarily about making one employee responsible for all parts of a process, as this could potentially create a bottleneck in operations and limit opportunities for oversight and error detection. Effective establishment of responsibility involves appropriately dividing tasks among employees and clearly defining their roles and expectations.

The Internal Control Principle of Establishing Responsibility Occurs When One