Which of the following attributes of internal control would be violated if the purchasing department wrote checks to pay accounts payable?
A)Adequate design of documents
B)Sound personnel procedures
C)Periodic independent verification
D)Separation of duties

Question

Quizplus · Accepted Answer

One of the key attributes of internal control is separation of duties. Writing checks to pay accounts payable violates this attribute as it combines the purchasing and payment functions, increasing the risk of errors and fraud. Adequate design of documents, sound personnel procedures, and periodic independent verification are also important attributes of internal control but are not specifically violated by this action.

Which of the Following Attributes of Internal Control Would Be