Which of the following is usually the most expensive of all control procedures?
A) Documents and records
B) Segregation of duties
C) System of authorizations
D) Independent checks

Question

Quizplus · Accepted Answer

Segregation of duties is usually the most expensive control procedure because it requires additional personnel resources to ensure that no one person has too much control over any given process. This can involve additional staff, overtime, or outsourcing to other companies. The other options (A, C, and D) are all important control procedures but are generally less expensive to implement and maintain.

Which of the Following Is Usually the Most Expensive of All