Requiring an Employee to Be Granted Authority Before Having Access

question 18

Multiple Choice

Requiring an employee to be granted authority before having access to valuable assets is demonstrating which element of internal control?

• A) delegation of authority
• B) separation of duties
• C) safeguarding of assets

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Definitions:

Aromatic

Compounds that contain a planar ring of atoms that are stabilized by a delocalization of pi electrons according to Huckel's rule.

Antiaromatic

Antiaromatic compounds are cyclic, planar molecules that possess 4n π electrons (where n is an integer) and are destabilized due to their electronic structure, contradicting the stability seen in aromatic compounds.

Aromatic

Pertains to organic compounds that contain one or more planar rings of atoms with a degree of stability and special electronic structures.

Antiaromatic

Compounds that have conjugated pi electrons in a cyclic ring, destabilized by not following Huckel's rule for aromatic stability.