9. Which inventory method generally best follows the matching principle? a. Average-cost b. LIFO C. Whichever method is used for tax purposes d. FIFO 10 In a period of rising prices, which inventory method is best to use for tax purposes? a. FIFO b. Average-cost C. Specific identification d. LIFO 11 A good system of internal control is designed to achieve all of the following except a. Efficiency of operations b. Reliability of financial reporting c. Compliance with relevant laws and regulations d. Attainment of target sales 12 All of the following are examples of internal control activities except a. Adequate supervision b. Rotation of key personnel c. Customer satisfaction surveys d. Insistence that employees take earned vacations 13 Internal control is weakened by all of the following except a. Collusion b. Separation of duties c. Human error d. Effects of changing conditions