QS 6-1 (Algo) Internal control objectives LO C1 Indicate which statements are true and which are false. Separating the responsibility for a transaction between two or more individuals or departments never improves a system of 1. internal control. 2. Establishing responsibilities helps determine who is at fault for errors or fraud. 3. Hiring auditors to review internal controls increases risk of theft. 4. The internal control of separation of duties requires that employees duplicate each other's work