Which of the following is an accurate statement regarding control activities?
A) As the level of complexity of IT systems increases, the separation of duties often becomes blurred.
B) Segregation of duties would be violated if the same person authorizes the payment of a vendor's invoice and also approves the disbursement of funds to pay the bill.
C) The most important type of protective measure for safeguarding assets and records is the use of physical precautions.
D) All of the above.

Question

Quizplus · Accepted Answer

All the statements accurately describe aspects of control activities. A) highlights the challenge of maintaining clear separation of duties with complex IT systems. B) illustrates a classic segregation of duties principle, where different individuals should perform different roles to prevent fraud and errors. C) emphasizes the importance of physical security measures as a fundamental protective action for assets and records.

Which of the Following Is an Accurate Statement Regarding Control