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Question 2 Requiring employees to take vacations is a weakness in the system of internal controls because it does not promote operational efficiency. Question 3 Under an effective system of internal control, errors occur only as a result of fraud or dishonesty. Question 4 Control over cash disbursements is improved if major expenditures are paid by check. Question 5 Cash equivalents are highly liquid investments that can be converted into a specific amount of cash. Question 6 Which of the following is not one of the main factors that contribute to fraudulent activity? Question 7 Under the concept of establishment of responsibility, how many people should have the ultimate responsibility? Question 8 A consequence of separation of duties is that Question 9 In large companies, the independent internal verification procedure is often assigned to Question 10