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In order to have the segregation of duties recommended by COSO, it would be necessary for a small organization to hire two additional individuals.At this time, there is not enough work for the one office employee to stay busy.The reason for not hiring the additional people would have to do with:
Heredity
The genetic transmission of characteristics from parents to offspring.
Environmental Factors
Constitutes the external elements, including physical, chemical, and biological aspects, that can influence living organisms.
Meiosis
A process of cell division resulting in four daughter cells each with half the number of chromosomes of the parent cell, as in the production of gametes and plant spores.
Chromosomes
Structures within the nucleus of cells that are made up of DNA and proteins and carry genetic information.
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