Which of the following is NOT an example of an internal control procedure? Collusion among employees Job rotations and separation of duties Security sensors on inventory Internal and external audits QUESTION 28 Which law requires public companies to review their internal controls and take responsibility for the accuracy of their financial reports? Securities Exchange Act Sarbanes-Oxley Act Investment Advisers Act Occupational Safety & Health Act QUESTION 29 Which account title is being descnbed? A small amount of cash that a business keeps on hand rather than in a bank) that is used for paying small amounts owed. Cash Accounts Receivable Petty Cash Accounts Payable