Which one of the following is not an element of internal control? a. Management's philosophy and operating style ob. Control procedures c. Monitoring d. Risk assessment blem #9 of 23 Which of the following is not an internal control activity for cash? a. At the end of a shift, the clerk and the supervisor count the cash in the clerk's cash drawer and compare it to beginning cash plus cash sales. b. The employee opening the mail stamps checks and money orders "For Deposit Only" in the bank account of the business. C. An employee compares cash received in the mail with the accompanying remittance advice. d. All cash payments should be made with cash