Which of the following is NOT a primary focus of internal control?

Internal control systems are designed primarily to help organizations manage risks and achieve their objectives through several key focuses. One of the main objectives is safeguarding assets, which ensures that company resources are protected from theft or misuse. Another critical aspect is ensuring the accuracy of financial reporting, which helps in providing reliable financial information to stakeholders. Compliance with laws and regulations is also a major focus, as organizations must adhere to applicable laws to avoid legal issues and maintain their reputations.

Increasing revenue, while important for a business's success, is not considered a primary focus of internal control. Internal controls are more oriented towards processes that ensure the integrity of financial reporting, asset protection, and legal compliance rather than directly driving revenue growth. Effective internal control systems may support revenue generation indirectly by creating a stable and compliant environment conducive to business operations, but they do not specifically aim to increase revenue as one of their main objectives.