Internal control activities are listed in the left-hand column and purpose of these activities in the right. Match each activity with its purpose by writing the letter against the number.

Internal control activities

1. Reviewing reports comparing actual and expected outcomes
2. Permitting only authorised personnel to access resources
3. Checking the accuracy of recorded transactions against documents
4. Securing cash, inventories and equipment
5. Comparing financial with non-financial data
6. Segregating duties of those who authorise transactions from those who record transactions and control resources

Purposes of internal control activities

A. To prevent theft

B. Make it difficult for one individual to misuse resources and hide misuse

C. Reduce likelihood that resources will be misused by those who should not have access to them

D. Ensure accuracy of accounting information and prevent fraud

E. Identify unexpected results

F. Make sure that transactions were properly authorised

Thank you so much