Effective internal control in a small company that has an insufficient number of employees to permit proper separation of responsibilities can be improved by:

Multiple Choice

Employment of temporary personnel to aid in the separation of duties.

Direct participation by the owner in key record$-$keeping and control activities of the business.

Engaging a CPA to perform monthly write$-$up work.

Delegation of full, clear$-$cut responsibility for a separate major transaction cycle to each employee.