17. Which of the following is a poor internal accounting control feature? a. Segregation of duties b. c. d. Combining authorization with custodianship. Hiring competent personnel. Internal auditing. 18. f a "NSF" check during a bank reconciliation: The following journal entry is necessary upon discovery o a. Accounts Payable b. Miscellaneous Expense c. Accounts Receivable d. No entry is necessary because the bank makes the entry Cash Cash Cash Which of the following elements are not considered part of the "Fraud Triangle"? a. Opportunity b. Pressure c. Rationalization -19. d. Technology