Which of the Following Does Not Represent an Effective Segregation

question 56

Multiple Choice

Which of the following does not represent an effective segregation of duties in the inventory process?

• A) Responsibility for reviewing inventory evaluations and approving changes to inventory valuations (e.g., write-downs or write-offs) should be separated from the maintenance of perpetual inventory records
• B) Responsibility for reviewing inventory evaluations and approving changes to inventory valuations (e.g., write-downs or write-offs) should be separated from the maintenance of perpetual inventory records.
• C) The functions of custody of inventory and the responsibility for the maintenance of the inventory master file records should be separated.
• D) The clerks who handle maintenance of perpetual inventory records should also handle recording the receipt of shipments from vendors.

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Definitions:

Perceptual Attention

The cognitive process that allows an individual to concentrate on important sensory information while ignoring other irrelevant data.

Selectivity

The process or action of specifically choosing or preferring one option over others, often based on distinct criteria or preferences.

Visual Search Procedure

A method used in cognitive psychology to measure the speed and accuracy with which an individual can detect the presence of a target object among distractors.

Top-Down Processing

The cognitive process that involves understanding an environment or situation based on prior knowledge and expectations.