Which of the following attributes of internal control would be violated if the chief accounting clerk wrote checks to pay accounts payable?
A) Adequate design of documents
B) Sound personnel procedures
C) Periodic independent verification
D) Separation of duties

Question

Quizplus · Accepted Answer

The separation of duties requires that one person does not have control over two or more phases of a transaction. In this case, the chief accounting clerk would have control over both issuing checks and recording payments, which violates the separation of duties attribute of internal control.

Which of the Following Attributes of Internal Control Would Be