The textbook discussed three control activity considerations for small businesses. In a smaller business, incompatible business functions are often combined. A small business may implement a compensating control such as manager supervision. This is an example of what control activity?
A) Segregation of duties
B) Physical access
C) Logical access
D) Environmental access

Question

Quizplus · Accepted Answer

Manager supervision as a compensating control in a small business where incompatible functions are combined is an example of Segregation of Duties. This principle aims to reduce the risk of errors or fraud by dividing responsibilities among different individuals.

The Textbook Discussed Three Control Activity Considerations for Small Businesses