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AccountingFinancial Accounting

Principles of Internal Control Include All of the Following Except: Which Choice?

Identify the exception in a four-choice CSULB internal-control exercise and explain why GAAP is different from operating-control procedures.

Question

In the CSULB four-choice exercise, the principles of internal control include all of the following except which item? A. Establishing responsibility. B. Separating duties. C. Generally accepted accounting principles. D. Documentation procedures.

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Evidence boundary

This is the CSULB version with these exact four categories. The image's search phrase uses “include,” while the college source uses “consist of”; the four answer choices, not an assumed generic worksheet, determine the answer.