Key segregations of duties in the inventory management process include all of the following except separating:
A) Cost accounting from review of variance reports.
B) Inventory management from cost accounting.
C) Cost accounting from the general ledger function.
D) Supervision of physical inventory from inventory management.

Question

Quizplus · Accepted Answer

All of the other options are key segregations of duties in the inventory management process, but separating cost accounting from review of variance reports is not a direct segregation of duties in the process. However, it may still be a good practice to ensure accuracy and objectivity in the review of variance reports.

Key Segregations of Duties in the Inventory Management Process Include