Question

why is rotating employees into different positions a good internal control procedure?
a. because it allows people to spot instances of internal control noncompliance
b. because the organization can fill open positions more quickly
c. because it saves money in training costs and in employee salaries
d. because the longer employees stay in one position, the less likely they are to comply with company policy

Explanation:

To determine the correct answer, we analyze each option:

• Option A: Employee rotation helps in detecting non - compliance as new employees in a position may notice irregularities that long - term employees in the same role might overlook.
• Option B: Employee rotation is not primarily about filling positions quickly. Filling positions quickly is related to recruitment and staffing strategies, not internal control via rotation.
• Option C: Rotating employees usually incurs more training costs as employees need to be trained for new positions, and it does not save on employee salaries.
• Option D: There is no valid reason to assume that longer tenure in a position makes employees less compliant. In fact, long - term employees can be very compliant due to familiarity with policies.

Answer:

A. because it allows people to spot instances of internal control noncompliance