City advertising services hired a new accounting manager. he signed a contract for a new accounting information system, but his position did not specify whether he was authorized to do so or not. which internal control procedure needs strengthening?
a. separation of duties
b. documents
c. competent, reliable, and ethical personnel
d. assignment of responsibilities

correct option is D. Assignment of responsibilities

Explanation:

solution

we know here that new account manager is hired for accounting information system

and position is not specify

so we can say here that internal control procedure need strengthening is Assignment of responsibilities  because

assignment of responsibility is important characteristic of internal control to the specific individual

and Control is also most effective when only 1 person is responsible for the given task

so that establishing responsibility include authorization and approval of transactions

so correct option is D. Assignment of responsibilities

first one

explanation: