Question 3 1 pts Which ONE of the following is the BEST description of "internal controls"? Policies and procedures implemented by a business that are designed to reduce the number of adjusting entries made by a company each year. Policies and procedures implemented by a business that are designed to prevent the purchase of property, plant, and equipment on credit. Policies and procedures implemented by a business that are designed to minimize fluctuations in the internal par value of capital stock. Policies and procedures implemented by a business that are designed to safeguard assets and ensure accurate accounting records