Chapter 5, Problem 4CDQ

To determine

Introduction:

Control Procedures within internal control provides reasonable assurance that the objectives laid down by the management will be achieved including prevention of fraud. It includes the following:

1. Competent personnel, rotational shift and mandatory vacations.
2. Separate responsibilities for all related operations.
3. Separate operations, custody of assets and accounting
4. Proof and security measures.

If rotating clerical employees between various job aids in strengthening the control procedures within the control environment.