Which of the following is not a possible control activity:
A) Having separate authorization, bookkeeping, and custody functions.
B) Protecting access to important information with a password.
C) Requiring two individuals to work on the same task.
D) All are control activities.

Question

Quizplus · Accepted Answer

A: Incorrect. By separating authorization, bookkeeping, and custody functions, key duties are segregated.
B: Incorrect. Protecting access to important information with a password is considered a system of authorization and is a possible control activity.
C: Incorrect. Requiring two individuals to work on the same task is similar to segregation of duties in that multiple people are doing one job.
D: Correct. All of the above are possible control activities.

Which of the Following Is Not a Possible Control Activity