When Segregation of Duties Cannot Be Effectively Implemented Because the Organization

question 65

Multiple Choice

When segregation of duties cannot be effectively implemented because the organization is too small, we may rely on a more intensive implementation of other control plans such as personnel control plans. This is called:

• A) collusion controls
• B) compensatory controls
• C) authorizing controls
• D) inventory controls

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Definitions:

Strongly Negative

A term describing an intensely adverse or unfavorable condition, emotion, or response.

Decay Theory

A theory that proposes memory fades due to the mere passage of time unless it is actively rehearsed.

Interference Theory

A theory that explains forgetting in the human memory as a result of conflicting information interfering with the retrieval of stored memories.

Forgetting

The loss or decline in the ability to recall or recognize something that was previously learned or experienced.