Which of the following controls focuses on operational efficiency in a functional area sticking to
management policies?

A.
Internal accounting control

B.
Detective control

C.
Administrative control

D.
Operational control

Explanation:

Administrative control is one of the objectives of internal control and is concerned with ensuring
efficiency and compliance with management policies.
Answer B is incorrect. Detective control simply detects and reports on the occurrence of an error,
omission or malicious act.
Answer A is incorrect. It controls accounting operations, including safeguarding assets and
financial records.
Answer D is incorrect. It focuses on day-to-day operations, functions, and activities. It also ensures
that all the organization’s objectives are being accomplished.