Of the following control activities, which is the most effective?
A) Bonding of employees
B) Segregation of duties
C) Rotation of assignments
D) Enforced vacations

Question

Quizplus · Accepted Answer

Segregation of duties is the most effective control activity as it involves separating tasks and responsibilities among different individuals to prevent any single person from having too much control over any process or system. This helps in reducing the risk of errors, fraud or other types of mismanagement. The other control activities, such as bonding of employees, rotation of assignments or enforced vacations, are also important but not as effective as segregation of duties.

Of the Following Control Activities, Which Is the Most Effective