Proper Segregation of Duties Reduces the Opportunities to Allow Any

question 80

Multiple Choice

Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:

• A)Journalize cash receipts and disbursements and prepare the financial statements.
• B)Monitor internal controls and evaluate whether the controls are operating as intended.
• C)Adopt new accounting pronouncements and authorize the recording of transactions.
• D)Record and conceal fraudulent transactions in the normal course of assigned tasks.

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Definitions:

Quantitative Information

Data that can be measured and written down with numbers. It is often used for statistical analysis and objective measurement.

Performance Feedback

Information provided to individuals about the quality of their work, aimed at improving future performance.

Negative Reinforcement

A behavior modification technique where the removal of an undesirable consequence strengthens a particular behavior.

Punishment

The imposition of a penalty or negative consequence in response to an undesired behavior, often used in disciplinary contexts.