In the Following Situation, Which Internal Control Procedure Needs Strengthening

Multiple Choice

In the following situation, which internal control procedure needs strengthening? Hofstra Services hired a new clerk to keep custody of and maintain all the equipment in the equipment yard. That employee has not yet been adequately trained on the maintenance needs of the equipment.

A) Separation of duties
B) Assignment of responsibilities
C) Competent, reliable, and ethical personnel
D) Documents and records