The American Institute of Certificate Public Accountants describes this as a basic building block of internal control.
A) Preventative controls
B) Ensuring the security, privacy, and integrity of the AIS
C) Management override
D) Separation or segregation of duties

Question

Quizplus · Accepted Answer

Separation or segregation of duties is considered a fundamental element of internal control by the American Institute of Certified Public Accountants (AICPA) because it helps prevent errors and fraud by dividing responsibilities among different individuals.

The American Institute of Certificate Public Accountants Describes This as a Basic