Q 7.5: a small business owner has two employees but each employee has a separate cash register drawer. this situation can be viewed as

Supporting establishment of responsibility

Establishment of responsibility is an important characteristic of internal control in a business to safeguard its assets and enhance the accuracy and reliability of its accounting records. This involves assigning responsibility, including authorizing and approving transactions, to specific individuals, because control is more effectively accomplished when only one person is given responsibility to do a certain task.