An example of an internal control is NOT:

A) the use of bank account.
B) the use of unnumbered checks.
C) all checks written must have reference source documents.
D) All of these answers are correct.

Internal Control

Systems and processes implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

Unnumbered Checks

Unnumbered checks are checks that do not have a pre-printed sequential number, potentially raising security and tracking concerns within financial transactions.

Reference Source Documents

Original documents that provide evidence and details of business transactions, used for accounting and auditing purposes.