In order to have the segregation of duties recommended by COSO, it would be necessary for a small organization to hire two additional individuals.At this time, there is not enough work for the one office employee to stay busy.The reason for not hiring the additional people would have to do with:
A)Human error
B)Cost versus benefit
C)Collusion
D)Authorization

Question

Quizplus · Accepted Answer

The reason for not hiring the additional people would be cost versus benefit. It may not be financially feasible to hire two additional employees when there is not enough work to keep the current employee busy. However, this situation may create a risk of inadequate segregation of duties.

In Order to Have the Segregation of Duties Recommended by COSO