When decisions are made about how finance functions will be structured, internal control fall into the following major categories except for

Segregation of duties, providing checks and balances within financial operations.

Written policies and procedures to direct how specific financial activities are to be performed

Staff training to ensure that appropriate people are aware of the organization$$s policies and procedures

Operating department where people prepare budget requests, monitor expenditures and collect revenues

Professionals commit themselves to ethical practices in the service of public values