Which of the following would NOT be considered a control activity?
A)Keeping accounting records
B)Having written job descriptions
C)Not having employees take vacations
D)Changing passwords regularly

Question

Quizplus · Accepted Answer

Not allowing employees to take vacations is not considered a control activity as it does not promote proper segregation of duties and could actually increase the risk of fraud or errors as there is no oversight during the employee's absence. The other options all involve control activities such as maintaining accurate records, defining and segregating job duties, and implementing security measures.

Which of the Following Would NOT Be Considered a Control