Question

Internal controls included all of the following except:

Answer 1

(A) Use of competent employees

(B) Separation of duties

(C) Maintenance of customers

(D) Proper documentation

Answer (C): Maintenance of customers

Explanation: Internal controls normally included control exercises like approval, documentation, reconciliation, security, and the detachment of responsibilities and obligations. Furthermore, it controls the restrictions of actual admittance to machinery, stock, cash, and other resources.