1 -- City Advertising Services hired a new accounting manager. He signed a contract for a new accounting information system, but his position did not specify whether he was authorized to do so or not. Which internal control procedure needs strengthening?

A. competent, reliable, and ethical personnel

B. documents

C. assignment of responsibilities

D. separation of duties

2. Which of the following components of internal control consist of work performed by internal and external auditors?

A. information systems

B. control procedures

C. monitoring of controls

D. control environment

3. Which of the following statements describes a purchase order?

A. It is a document authorizing a payment to a supplier.

B. It is an order to purchase goods from a supplier.

C. It is a statement from the supplier showing the goods purchased and the amount due.

D. It is a report showing that the goods have been received in good condition, as ordered.