Internal controls are not designed to safeguard assets fromGroup of answer choicesemployee theft.natural disasters.unauthorized use.robbery.

Internal controls are mechanisms put in place within an organization to help ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. However, these controls have limitations and may not be able to effectively safeguard against certain types of risks.

1. Employee Theft: Internal controls are generally designed to reduce the risk of employee theft through measures such as segregation of duties, access controls, and regular audits.

2. Natural Disasters: Internal controls cannot predict or prevent natural disasters. Events like floods, earthquakes, or fires can cause loss of assets regardless of internal controls.

3. Unauthorized Use: Internal controls aim to limit unauthorized access to assets and ensure appropriate usage through access restrictions and monitoring procedures.

4. Robbery: While internal controls can help minimize risks associated with robbery (such as surveillance systems), they cannot completely prevent such criminal incidents.

Therefore, internal controls are not designed to safeguard assets from natural disasters as they are inherently unpredictable and beyond human control.