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 accounting manager. He signed a contract for a new accounting information system, but his position did not specify whether he was authorized to do so or not.

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