Internal controls are designed to safeguard assets, encourage employees to follow company policies, promote operational efficiency, and ensure accurate accounting records. requirements 1. which objective do you think is most important? 2. which objective do you think must the internal controls accomplish for the business to survive? give your reason. requirement 1. which objective do you think is most important? ▼ encouraging employees to follow company policies ensuring accurate records promoting operational efficiency safeguarding assets is most important. requirement 2. which objective do you think must the internal controls accomplish for the business to survive? give your reason. businesses need to ▼ encourage employees to follow policies ensure accurate accounting records promote operational efficiency safeguard assets to survive. if this is not done ▼ accounting records may not be accurate assets may slip away which is ultimately throwing away resources employees will have no direction the business will be inefficient .