In addition to safeguarding assets, an internal control system should

• A. Protect those people who do their job and do it right
• B. Improve customer satisfaction
• C. Increase revenue
• D. Protect data from cyber threats

Answer: (A)

Internal controls do more than just guard physical and financial resources; they create a safe, orderly environment in which people can perform their duties correctly. When procedures include appropriate supervision, separation of duties, clear responsibilities, and safety measures, workers are protected from errors, improper actions, and unsafe conditions. This support helps those who do their job right to operate confidently and ethically, which is a fundamental aim of an effective control system.

While better customer satisfaction, higher revenue, or stronger data security are also important, they aren’t the direct addition described by protecting the people who reliably perform their tasks. Protecting staff emphasizes the human side of controls—ensuring a safe, fair, and well-supported workplace.