Which Of The Following Would Be Least Likely To Be Considered An Objective Of Internal Control

(Correct Answer Below)

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Which Of The Following Would Be Least Likely To Be Considered An Objective Of Internal Control

? A) Checking the accuracy and reliability of accounting data. B) Detecting management fraud. C) Encouraging adherence to managerial policies. D) Safeguarding assets.
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B) Detecting management fraud. Detecting management fraud is generally not considered to be an objective of internal control. In fact, one of the inherent limitations of internal control is that it is subject to override by management. All of the other answers represent valid objectives of internal control.

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