Which of the following is an example of internal accounting controls? ( )

参考解析：

是非题。根据题干关键词internal accounting controls定位到第四段。根据选项A关键词accounting records可以定位至第二句…a person whose duties involve handing cash shall not also maintain accounting records.可知会计内部控制要求收款与记账不是一个人，C选项符合。根据选项A关键词custody of assets可以定位至第三句话More broadly stated, the accounting function must be kept separate from the custody of assets.可知资产保管与记录要分来，所以选项A错误；根据选项B关键词merchandise and supplies定位至最后一句话…a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.可知采购和检查付款要分开，选项B错误；根据D选项关键词travelling salesperson定位至第三段，可知其讲述的是administrative controls的范围而不是accounting controls的内容，选项D错误。故正确答案是选项C。