Which of the following describes the internal control procedure separation of duties?
A) Cashiers must not have access to accounting records.
B) External auditors will monitor internal controls.
C) The information system is critical.
D) Prenumber invoices and other documents.

Question

Quizplus · Accepted Answer

Separation of duties requires that different individuals perform different tasks in a process to prevent any one person from having too much control or influence. Cashiers should not have access to accounting records to ensure that one person cannot both receive and record payments without detection. The other choices do not directly relate to separation of duties.

Which of the Following Describes the Internal Control Procedure Separation