Accounting Information Systems 9th Edition by James Hall

Exercise 91

Which of the following benefits is least likely to result from a system of internal controls?
A) reduction of cost of an external audit
B) prevention of employee collusion to commit fraud
C) availability of reliable data for decision-making purposes
D) some assurance of compliance with the Foreign Corrupt Practices Act of 1977
E) some assurance that important documents and records are protected