Incompatible duties would not be considered as an inherent limitation of the effectiveness of a firm's internal control. So, the correct answer is option A.
Internal controls are meant to detect issues, stop errors and anomalies, and make sure that the right steps are done to fix them. Due to the fact that controls are ingrained in operations, process owners within your department frequently carry out controls and interact with the control structure on a regular basis.
Internal controls are formed from how management conducts an activity or performs a task and are incorporated into the management process. Despite the fact that all University departments must use the same components, small and medium-sized departments may choose to implement them differently from major departments. They work as a unit to offer a reassuring guarantee that the overall set aims and goals are accomplished.
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