When duties cannot be segregated,the most important internal control procedure is
A)supervision
B)independent verification
C)access controls
D)accounting records

Question

Quizplus · Accepted Answer

When duties cannot be segregated, supervision becomes the most important internal control procedure. This means that a higher-level employee or manager supervises, reviews, and approves the work of the employee performing multiple duties to ensure accuracy and prevent errors or fraud. While independent verification, access controls, and accounting records are also important internal controls, they may not be as effective when duties cannot be segregated.

When Duties Cannot Be Segregated,the Most Important Internal Control Procedure