Answer:. asset handling, record keeping and transaction approval----C
Explanation:
Internal controls are a company's or business's policies which are put together and acts as checks in terms of business transactions, protection of assets, good accounting practices so as to maximize the efficiency and increase productivity of its operation and the same time creating atmosphere of compliant employees. The three key duties are
Asset handling or management: This refers to a systematic approach to the management of value from the investment of a business.
Record keeping: The act of keeping business records for reference and for tax purposes. This also helps to monitor the financial status of the company.
transaction approval: For every business transaction, there must be an approval. Every business must scrutiny analyse every business transaction before approval to avoid problems arising from wrong business transaction eg fraud.
