In the Following Situation, Which Internal Control Procedure Needs Strengthening

Multiple Choice

In the following situation, which internal control procedure needs strengthening? At Hofstra Services, the accounting clerk fills out unnumbered purchase order forms for purchases of supplies. An operations engineer completes the form with a detailed description of the supplies being ordered, and the operations manager approves the purchase and passes the purchase order back to the accountant for processing.

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