=。c System of Internal eRtEl Characteristics of an effective internal control system include n Competent, relia ble, and ethical personnel D Assignment of responsibilities a Proper authorization n Separation of duties Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 Establishing an Effective System of Internal Control ⧫Characteristics of an effective internal control system include:  Competent, reliable, and ethical personnel  Assignment of responsibilities  Proper authorization  Separation of duties