What action does internal controls NOT typically include?

Internal controls are processes designed to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. Common elements of internal controls include fraud prevention measures, stock monitoring to ensure inventory accuracy, and cash management practices that safeguard financial assets.

Employee motivation programs, while important for overall business performance and workplace culture, are not typically classified as part of internal controls. These programs focus more on enhancing employee engagement and productivity rather than directly safeguarding assets or ensuring compliance with financial regulations. Therefore, the correct answer indicates that employee motivation programs do not fall under the typical framework of internal controls.