Which internal control activity is violated when the cashier at a cash register in a retail store also records the daily receipts in a journal?
A)Segregation of duties
B)Adequate documents and records
C)Independent checks on recorded amounts
D)Safeguards over assets and records

Question

Quizplus · Accepted Answer

The segregation of duties principle requires that different individuals should be responsible for different aspects of a transaction to prevent fraud and errors. In this case, the cashier should not also handle the record-keeping function as this presents an opportunity to manipulate records and steal cash undetected. Therefore, the cashier recording the daily receipts violates the segregation of duties control activity.

Which Internal Control Activity Is Violated When the Cashier at a Cash