Internal control procedures must be in the place to ensure that all current peroid's adjustments are delayed and will be recorded within the next accounting peroids.

False

Explanation:

Internal controls are the measures and procedures that a business puts in place to protect its assets and to guarantee the accuracy of its accounting data. Internal controls ensure that the company's management and financial data comply with the relevant laws.

For accounting data to be accurate, all transactions relating to a particular financial year must be captured in the same year. Delays will be a misrepresentation of accounting information.

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i think it is sales-oriented, but i am not sure