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$11$ 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