What method do managers use to increase their knowledge of financial performance and controls?

Managers utilize spot audits as a method to enhance their understanding of financial performance and controls. This approach involves conducting thorough, unannounced inspections of financial transactions and records. By intermittently reviewing these areas, managers can assess the accuracy and effectiveness of the financial controls in place, ensuring that they align with the organization's policies and objectives. Spot audits provide valuable, real-time insights that can identify potential discrepancies or areas needing improvement, which is essential for maintaining financial integrity and performance monitoring. This method aids in fostering accountability among employees and promotes adherence to compliance standards.

In contrast, the other options do not serve the same purpose in the context of enhancing financial knowledge or controls. Surveillance cameras primarily focus on security and operational monitoring rather than financial assessment. Rotating employees may be useful for cross-training but doesn’t directly contribute to analyzing financial performance. Receiving logs are more about tracking deliveries and inventory rather than providing insights into financial controls. Thus, spot audits stand out as the most effective method in this context.