7. Internal control standards do not include which of the following?

a. Separation between operational transactions and accounting record keeping

b. Maintain qualified personnel and rotate duties

c. Use sequentially numbered receipt forms to acknowledge collections

d. Require regular external audit

8. When justifying a budget request (in narrative form), which of the following is NOT recommended to be discussed:

a. What you want to do

b. Why you want to do it

c. What resources will be necessary

d. Technical calculations supporting the request