Which of the following is NOT considered a control mechanism?

Prepare for the AAT Internal Accounting Systems and Controls Level 4 Exam. Study with multiple choice questions and detailed explanations to boost your success. Get exam-ready!

Performance appraisal is indeed considered a control mechanism, as it involves assessing an employee's work performance, providing feedback, and ensuring that individual contributions align with the organization's goals. This process helps manage employee effectiveness and aligns behaviors with the company's objectives, making it a vital part of organizational control systems.

In contrast, the other options serve different roles within an organization. The organization structure provides a framework for reporting relationships and responsibilities, influencing how information flows and decisions are made. Self-control pertains to an individual's ability to regulate their own actions and behavior in a professional setting, reflecting personal accountability. Culture encompasses the shared values, beliefs, and norms within an organization, shaping employee conduct and interactions in a more abstract but pervasive manner. Each of these components aids in guiding behavior and decision-making processes, reinforcing the concept of control within an organization.

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