Proper Separation of Duties Is Useful to Prevent Various Types

question 22

Multiple Choice

Proper separation of duties is useful to prevent various types of misstatements. Which one of the following is NOT an essential separation of duties?

• A) Separate the credit- granting function from the sales function.
• B) Anyone responsible for inputting sales and cash receipts transactions information into the computer should be denied access to cash.
• C) Persons having access to cash should not have access to marketable securities.
• D) Personnel doing internal comparisons should be independent of those entering the original data.

---

Definitions:

Ecological Approach

A perspective or methodological approach that emphasizes the complex interrelations between organisms and their environment.

Cross-cultural Differences

Variations in the norms, values, and practices among different societies or ethnic groups.

Deconstructionist Perspective

An analytical approach that seeks to understand texts, theories, or institutions by revealing inherent contradictions and questioning established interpretations.

Cultural Characteristic

Features that distinguish one culture from another, including language, values, beliefs, norms, and practices.