Persons Who Authorize Transactions Should Not Handle the Related Asset

question 39

Multiple Choice

Persons who authorize transactions should not handle the related asset. This is an example of which characteristic of internal control?

• A)competent, reliable, and ethical personnel
• B)assignment of responsibilities
• C)proper authorization
• D)separation of duties

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Definitions:

Perceptual Barriers

Psychological obstacles that interfere with communication and understanding between people.

Practical Barriers

Real-world obstacles that hinder progress or the implementation of plans, ranging from resource limitations to regulatory constraints.

HRM Strategies

Plans and approaches developed by an organization's human resource department to achieve its personnel and organizational goals.

Employee Behaviour

The actions and conduct of individuals within an organization, encompassing their work performance and interactions with others.