Question

The critical elements of internal control systems for cash disbursements include each of the following except: Multiple Choice The same person that prepares the check should also record it in the proper journal. All of these answer choices are critical elements of internal control systems for cash disbursements. All disbursements, other than very small disbursements, should be made by check. Only authorized personnel should sign checks. All expenditures should be authorized before a check is prepared.

Answer 1

The critical elements of internal control systems for cash disbursements include each of the following except:

The same person that prepares the check should also record it in the proper journal.

All of these answer choices are critical elements of internal control systems for cash disbursements.

Step-by-step explanation:

When the person, who signs the check, records it in the journal, there is a violation of the control principle of segregation of duties, which is a principal element of internal control systems. Therefore, all the answer choices are not critical elements of the internal control systems for cash disbursement.