Which Is the Most Critical Segregation of Duties in the Centralized

question 125

Multiple Choice

Which is the most critical segregation of duties in the centralized computer services function?

• A)systems development from data processing
• B)data operations from data librarian
• C)data preparation from data control
• D)data control from data librarian

---

Definitions:

Internal Controls

Mechanisms, policies, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.

Safeguarding Assets

Refers to the actions and policies put in place by an organization to protect its assets from theft, damage, or misuse.

Voucher System

A method of accounting in which documents are used to authorize and record transactions.

Cash Receipts

Money received by a business from its operations, including cash sales and collections on credit accounts.