The Purpose of Segregating the Duties of Hiring Personnel and Distributing

question 5

Multiple Choice

The purpose of segregating the duties of hiring personnel and distributing payroll cheques is to separate the ________.

• A)human resources function from the controllership function
• B)administrative controls from the internal accounting controls
• C)authorization of transactions from the custody of related assets
• D)operational responsibility from the record-keeping responsibility

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Definitions:

Performance Orientation

A focus on achieving success and demonstrating competence in task performance.

Fear of Failure

The intense worry or dread of not meeting a set standard of performance or not achieving success.

Drive Accounts

Explanations that attribute behavior to internal states of arousal or need that propel individuals towards specific goals.

Approach Accounts

Theories or explanations that focus on the reasons or motivations behind individuals moving towards a goal or object.