Collusion involves:
A) Two or more individuals working together to override internal control
B) Negating the effect of separation of duties
C) At least one high level employee
D) Both "a" and "b"

Question

Collusion involves: 
A) Two or more individuals working together to override internal control
B) Negating the effect of separation of duties
C) At least one high level employee
D) Both "a" and "b"

Quizplus · Accepted Answer

Collusion involves two or more individuals working together to override internal controls, which includes negating the effect of separation of duties, making both options A and B correct. Collusion does not necessarily need to involve a high level employee, making option C incorrect. Therefore, the best choice is D.

Collusion Involves