Which is a typical internal control activity?

Which is a typical internal control activity?

• A. Reconciliations
• B. Public whistleblowing
• C. Emergency procurement
• D. Ad hoc reporting

Answer: (A)

Internal control activities include routine checks that ensure the accuracy and reliability of records. Reconciliations fit this role because they routinely compare information from different sources (like bank statements, ledgers, and inventories) to confirm they match. When discrepancies appear, they prompt investigation and adjustments, helping to catch errors or fraud early and keep financial data trustworthy.

Public whistleblowing is a channel for reporting concerns, not a day-to-day control action. Emergency procurement is a process that may have safeguards, but it isn’t itself the usual internal control activity. Ad hoc reporting is irregular and serves reporting needs rather than serving as a built-in control to verify and safeguard assets and records.