The Purpose of Segregating the Duties of Hiring Personnel and Distributing

question 59

Multiple Choice

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

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

---

Definitions:

Repeated Testing

The process of administering a test multiple times to the same subjects to improve reliability, measure changes, or reinforce learning.

Overlearned Information

Knowledge or skills that have been practiced beyond the point of initial mastery, making them automatic.

Levels-Of-Processing

A theory of memory suggesting that memory recall is influenced by the depth of mental processing, which ranges from shallow to deep levels.

Modal Memory Store

A concept in memory research referring to different types of memory storage, such as short-term, long-term, and sensory memory.