The degree of effectiveness of an internal control system depends on:
AThe design of the internal controls and the implementation of the control system
BThe design of the internal control system and the implementation of the controls
CThe design of the internal control system and the correctness of the accounting records
DThe implementation of the controls and the correctness of the accounting records
Correct answer
B. The design of the internal control system and the implementation of the controls
Explanation
The design of the internal control system and the implementation of the controls is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.