Final answer:
An effective internal control system requires materials to be issued with authorization from an individual or department with the proper authority, often using a requisition form that is formally approved.
Step-by-step explanation:
Under an effective system of internal control, the authorization for issuing materials is typically made by a designated individual or department within an organization who has been given the formal authority to do so. This process is important to ensure the proper management of company assets and to prevent unauthorized use or theft. The authorization procedure often involves a requisition form that must be completed and approved before materials can be issued. This form serves as official documentation of the need for and authorization of the material issuance, and it usually outlines the materials requested, the quantity, the purpose, and the project or department the materials will be charged to.
For example, in a manufacturing company, the production department might request materials for the production line. The requisition form would be sent to the inventory control department, where an authorized staff member reviews and approves the request based on the company's inventory levels and production schedules.