Which of the following is NOT a general type of control activity?
A) Adequate separation of duties
B) Independent checks on performance
C) Proper authorization of transactions and activities
D) Use of internal auditors

Question

Quizplus · Accepted Answer

Use of internal auditors is not a general type of control activity, but rather a specific control activity that falls under the broader category of "monitoring activities." The general types of control activities are adequate separation of duties, independent checks on performance, and proper authorization of transactions and activities.

Which of the Following Is NOT a General Type of Control