Effective Internal Control in a Small Company That Has an Insufficient

Multiple Choice

Effective internal control in a small company that has an insufficient number of employees to permit proper division of responsibilities can BEST be enhanced by:

A) engaging a public accountant to perform monthly 'write-up' work.
B) employment of temporary personnel to aid in the separation of duties.
C) direct participation by the owner of the business in the record-keeping activities of the business.
D) delegation of full, clear-cut responsibility to each employee for the functions assigned to each.