Evidential matter concerning proper segregation of duties ordinarily is BEST obtained by:
A) inspection of third-party documents containing the initials of the person who applied control procedures.
B) making inquiries of co-workers about the employee who applies control procedures.
C) preparation of a flowchart of duties performed and available personnel.
D) direct personal observation of the employee who applies control procedures.

Question

Quizplus · Accepted Answer

Direct personal observation of the employee who applies control procedures is the best way to obtain evidence concerning the proper segregation of duties. Observing the employee in action is the most effective way to determine if the employee is properly carrying out their assigned duties and responsibilities, particularly in regards to controls over certain areas. This method provides the most reliable and direct form of evidence.

Evidential Matter Concerning Proper Segregation of Duties Ordinarily Is BEST