Which of the following is not conducive to effective internal control over inventories? Multiple Choice...

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Accounting

Which of the following is not conducive to effective internal control over inventories?
Multiple Choice
For all purchases a purchase order should be prepared by the department in need of the material.
Perpetual records should be maintained by the accounting department.
Shipping should be independent of the purchasing function.
All goods should be received by the receiving department.

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