Which of the Following Illustrates the Internal Control Procedure-Separation of Duties

question 61

Multiple Choice

Which of the following illustrates the internal control procedure-separation of duties?

• A) Cashiers must not have access to accounting records.
• B) External auditors will monitor internal controls.
• C) Electronic devices must be installed to reduce theft.
• D) The invoices and other documents must be pre-numbered.

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Definitions:

Theory of Mind

The ability to attribute mental states—beliefs, intents, desires, emotions—to oneself and others, and to understand that others have beliefs and perspectives different from one's own.

Developmental Stage Theory

A concept in psychology that divides human growth into stages, with each stage characterized by unique psychological and behavioral patterns.

Jean Piaget

A Swiss psychologist known for his pioneering work in child development, particularly his theory of cognitive development that describes how children construct a mental model of the world.

Lawrence Kohlberg

A psychologist best known for his theory of stages of moral development, which suggests that an individual's moral reasoning develops through a series of stages.