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Why Is the Separation of Duties an Important Control Activity

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Why is the separation of duties an important control activity in a good system of internal control?


Definitions:

Compete

The act of engaging in a contest or rivalry with others in order to achieve a specific goal or superiority.

Emotional Level

A measure of the intensity or degree of emotions an individual is experiencing at a given time.

Outgroup

A term denoting individuals or groups perceived as not belonging to one's own group, often seen as different or outside the ingroup.

Jigsaw Technique

An instructional strategy designed to promote cooperative learning by having students work in small groups to complete a task, each contributing a unique piece of information.

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