28) Which of the following is not one of the nine features of an internal control system? A) Establishment of clear lines of authority B) Having employees covered by a fidelity bond C) Requiring regular vacations for certain employees D) Customer service comment cards 9. In an inflationary period, which inventory cost flow method, FIFO or LIFO, is more desirable from a tax standpoint? (Meaning the lowest taxes due) A. LIFO B. FIFO C. Specific Identification D. Average Costing