B is corrent because a comparison-shopping staff is not generally relevant to recording, processing, summarizing, and reporting financial data.
A is incorrect because competent personnel relate to internal control. Competent personnel would strengthen internal control because they would be less likely to commit errors in performing their duties.
C is incorrect because the presence of an internal audit staff is an internal control. An internal audit staff strengthens internal control by determining if controls are functioning effectively.
D is incorrect because use of the double-entry system is an internal control which aids in more accurate recording of transactions.
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