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Match of the Following Cases with the Principle of Internal

Question 57

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Match of the following cases with the principle of internal control.

Premises:
Employees’ time is tracked using a time clock.
Only the treasurer of the company can sign checks.
Employees who receive shipments of goods do not have access to the accounting records for merchandise.
Shipping documents are prenumbered.
The bookkeeper does not have physical custody of assets.
Responses:
Accountability for assets
Establishment of responsibility
Physical controls
Segregation of duties
Documentation procedures

Correct Answer:

Employees’ time is tracked using a time clock.
Only the treasurer of the company can sign checks.
Employees who receive shipments of goods do not have access to the accounting records for merchandise.
Shipping documents are prenumbered.
The bookkeeper does not have physical custody of assets.
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