Which of the following is NOT one of the three categories of objectives that an internal control system is designed to assist management with?

The correct answer reflects an understanding of the primary categories of objectives that an internal control system is designed to support. Internal control systems typically focus on three essential categories: operational objectives, compliance objectives, and reporting objectives.

Operational objectives relate to the effectiveness and efficiency of the organization's operations. They aim to enhance performance and ensure that resources are utilized wisely. Compliance objectives ensure that the organization adheres to applicable laws, regulations, and internal policies. Reporting objectives focus on the reliability of financial and operational reporting, ensuring that stakeholders receive accurate information.

Marketing objectives, on the other hand, are centered around achieving specific goals related to promoting and selling products or services, which fall outside the primary focus of an internal control system. Internal controls are not specifically designed to assist management with marketing or sales strategies, making this the correct choice as the one that does not belong in the list of objectives supported by internal control systems.