Which of the following is desirable in a good system of internal accounting control?

A) All accounting personnel in a company should be Certified Public Accountants

B) Appropriate forms, such as checks and sales invoices, should be prenumbered

C) To obtain the benefit of specialization, employees should not be rotated among jobs

D) Responsibility and authority for a given function should be shared among several employees

The correct option is B) Appropriate forms, such as checks and sales invoices, should be prenumbered.

Internal accounting control measures are established to reduce errors while dealing with accounting related transactions. And to prevent fraudulent events in the organization that can achieve through by furnishing appropriate forms, which may pose accuracy.

The explanation for incorrect options:

• Option A: The system of internal accounting control provides the methods to ensure accounting accuracy in the business. It does not mention the workers must be Certified Public Accountants. Hence, it is an incorrect option.
• Option C: Workers are often rotated over various works, which is one of the methods under internal accounting control. Hence, it is an incorrect option.
• Option D: Under the internal accounting control, responsibility and authority shared with each worker as per their tasks that may differ for every worker. Hence, it is an incorrect option.