Which Principle of Internal Control States That You Should Not

question 18

Multiple Choice

Which principle of internal control states that you should not make one employee responsible for all parts of a transaction?

• A) Responsibility centers
• B) Separation of duties
• C) Restrict access
• D) Procedure documentation

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Definitions:

Convergence

Binocular depth perception cue; the rotation of the two eyes in their sockets to focus on a single object, resulting in greater convergence for closer objects and lesser convergence if objects are distant.

GPS Location

A system that uses satellite signals to determine the precise location of a device or individual on Earth.

Mental Image

A representation in the mind of a sensory experience or object, enabling visualization or imagination of scenarios not physically present.

Rote List

A method of memorization through repetition without necessarily understanding the material being memorized.