Question

Which of the following is NOT an IC activity or procedure?

a) physical safeguards
b) seg of duties
c) Internal auditors
d) documents and records

Answer 1

Internal auditors is not an IC activity or procedure, while physical safeguards, segregation of duties, and documents and records are examples of IC activities and procedures. Thus, the option c is the correct answer.

Step-by-step explanation:

Out of the options provided, internal auditors is NOT an IC (internal control) activity or procedure.

Internal auditors are not a part of the internal control system itself; rather, they are independent professionals who evaluate and assess the effectiveness of the organization's internal controls.

In contrast, physical safeguards, segregation of duties, and documents and records are examples of IC activities and procedures.