Question

As an internal control measure in the accounting cycle, physical security most clearly applies to:

Answer 1

Physical security in the accounting cycle is mostly about safeguarding tangible assets such as cash and inventory from theft or damage through measures like locks, safes, and security systems.

Step-by-step explanation:

As an internal control measure in the accounting cycle, physical security most clearly applies to safeguarding assets, such as cash or inventory. These are tangible components of a company's resources which are susceptible to theft or damage. By implementing physical security measures, a company can reduce the risks associated with unauthorized access or loss. Examples of physical security controls include locks, safes, security guards, and surveillance systems. The implementation of such controls should be regularly reviewed and adjusted according to the risk assessment of the assets being protected.