$9.**$What is the primary purpose of internal controls in accounting?$**$

A$)$ To enhance profitability

B$)$ To ensure compliance with laws

C$)$ To safeguard assets and ensure accurate reporting

D$)$ To reduce operational costs

$10.**$Which of the following ratios is used to assess a company's liquidity?$**$

A$)$ Debt$-$to$-$Equity Ratio

B$)$ Current Ratio

C$)$ Return on