a$.$ LO $7\mathrm{.}2$ Effective internal control in a small company that has an insufficient number of employees to permit proper separation of responsibilities can be improved by:

$(1)$ Employment of temporary personnel to aid in the separation of duties.

$(2)$ Direct participation by the owner in key record$-$keeping and control activities of the business.

$(3)$ Engaging a CPA to perform monthly write$-$up work.

$(4)$ Delegation of full, clear$-$cut responsibility for a separate major transaction cycle to each employee.