Internal controls are designed to do :

The correct answer is Option 1- Safeguard the assets and optimise use of resources.

Internal controls are designed to safeguard the assets and optimise use of resources.

The primary purpose of internal controls is to help safeguard an organization and further its objectives. Internal controls function to minimize risks and protect assets, ensure the accuracy of records, promote operational efficiency, and encourage adherence to policies, rules, regulations, and laws.