Final answer:
Authorization controls for FAS should be transparent and accountable, fostering clarity and responsibility in financial reporting. Complexity and ambiguity, as well as rigidity, redundancy, and inefficiency, should be avoided. On a different note, in bureaucracies, coercion to join is not a characteristic.
Step-by-step explanation:
The characteristics that authorization controls should have for Financial Accounting Standards (FAS) include transparency and accountability. These controls are designed to ensure that financial statements are accurate, consistent, and in compliance with accounting standards and regulations. Transparency in authorization controls means that the processes and procedures are clearly laid out and understandable, enabling stakeholders to see how decisions are made, thereby building trust in the financial reporting. Accountability refers to the responsibility of individuals and organizations to report, explain, and be answerable for resulting consequences.
In contrast to these desired characteristics, authorization controls should not be ambiguous or complex, as this can lead to misunderstandings and errors in the financial reporting process. Moreover, the options such as rigidity, redundancy, and inefficiency are not characteristics that would enhance the function or reliability of authorization controls for FAS.
Answering the unrelated question provided as a reference, the characteristic that is not a component of bureaucracies is coercion to join. Bureaucracies typically feature a clear hierarchy of authority, explicit rules, and a division of labor to efficiently manage large organizations and systems.