Which of the following is not one of the policies and procedures that make up an internal control system? A

• The correct option is (C) Guarantee a return to investors.

Return on investments can't be guaranteed by an internal control system because it is initiated to control the internal activities of the company and not the external ones.

Hence, it is a correct option.

Reasons for incorrect options:_

• Option (A): Protecting assets is one of the main policies of an internal control system.
• Option (B): By physically auditing the accounts, it helps in ensuring a reliable accounting.
• Option (D): To make the documents clearer and verified companies should follow the internal control system which should be established in accordance with the rules and policies of an organization.
• Option (E): This system also helps in making the operations of the business more and more effective and efficient.