The Purpose of Separating the Duties of Hiring Personnel and Distributing

question 97

Multiple Choice

The purpose of separating the duties of hiring personnel and distributing payroll checks is to separate the

• A) Authorization of transactions from the custody of related assets.
• B) Operational responsibility from the record-keeping responsibility.
• C) Human resources function from the controllership function.
• D) Administrative controls from the internal accounting controls.

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Definitions:

Approach-Avoidance Conflict

A psychological struggle where a single goal or option has both appealing and repelling aspects, causing conflict.

Attack-Avoidance Conflict

A psychological conflict that occurs when an individual is motivated to approach or attack a goal but also wishes to avoid it due to perceived negative consequences.

Avoidance-Avoidance Conflict

A psychological conflict that occurs when an individual is forced to choose between two equally unattractive options or outcomes.

Coping Abilities

An individual's effective strategies and skills in dealing with stressful or challenging situations.