Proper Separation of Duties Is Useful to Prevent Various Types

question 103

Multiple Choice

Proper separation of duties is useful to prevent various types of misstatements. Which of the following is not an essential separation of duties?

• A) Persons having access to cash should also be responsible for recording sales, accounts receivable, and cash.
• B) Separate the credit-granting function from the sales function.
• C) Personnel doing internal comparisons should be independent of those entering the original data.
• D) Anyone responsible for entering sales and cash receipts transactions information into the computer should be denied access to cash.

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Definitions:

Intrapulmonary Pressure

The pressure within the alveoli of the lungs, vital for the process of inhalation and exhalation.

Expiratory Reserve Volume

The extra amount of air that can be forcibly exhaled after the completion of a normal, quiet expiration.

Vital Capacity

The maximum amount of air a person can expel from the lungs after a maximum inhalation.

Inspiratory Capacity

The maximum amount of air that can be inhaled after the end of a normal, relaxed expiration, combining tidal volume and inspiratory reserve volume.