Which of the following is not a limitation of internal control?

A) cost of establishing control procedures
B) the human element
C) use of a bank account
D) the size of the company

Internal Control

Methods and rules a company adopts to maintain the accuracy of financial and accounting data, encourage responsibility, and stop fraudulent activities.

Establishing Control Procedures

The process of implementing policies and procedures to ensure that an organization's objectives are achieved efficiently and effectively, reducing the risk of fraud or error.