Principles of internal control include all of the following except:

A) Apply technological controls.
B) Maintaining security by having one person track and record assets.
C) Perform regular and independent reviews.
D) Separate recordkeeping from custody of assets.
E) Divide responsibilities for related transactions.

Technological Controls

Systems and procedures implemented to secure technology infrastructure and manage information assets effectively.

Recordkeeping

The process of maintaining accurate and systematic records of financial transactions and other business events.

Custody of Assets

Holding and safeguarding of assets or securities by a financial institution or an individual on behalf of the owner.