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Match Each of the Following Principles of Internal Control with the Appropriate

Question 94

Matching

Match each of the following principles of internal control with the appropriate description below.

Premises:
Provide evidence that transactions and events have occurred.
Using garment Sensors to deter theft.
Includes the authorization and approval of transactions.
Involves the review, comparison, and reconciliation of data prepared by other employees.
Related activities should be assigned to different individuals.
Rotating employees' duties and requiring employees to take vacations.
Responses:
Establishment of responsibility
Independent internal verification
Physical controls
Segregation of duties
Human resource controls
Documentation procedures

Correct Answer:

Provide evidence that transactions and events have occurred.
Using garment Sensors to deter theft.
Includes the authorization and approval of transactions.
Involves the review, comparison, and reconciliation of data prepared by other employees.
Related activities should be assigned to different individuals.
Rotating employees' duties and requiring employees to take vacations.
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