What Principle of Segregation of Duties Is Demonstrated by Segregating

question 54

Multiple Choice

What principle of segregation of duties is demonstrated by segregating the duties of hiring personnel from distributing payroll checks?

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

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Definitions:

Amniocentesis

A medical procedure used in prenatal diagnosis, involving the extraction of a small amount of amniotic fluid surrounding the fetus to test for genetic abnormalities.

Mutated Chromosomes

Chromosomes that have undergone changes or alterations in their structure or genetic sequence.

One Third

A fraction representing a division of a whole into three equal parts, indicating that one part is being considered out of the three.

One Fourth

A fraction representing one part of four equal parts of a whole, often written as 1/4.