One of the objectives of the segregation of duties is to
A) make sure that different people handle different parts of the same transaction.
B) ensure that no collusion will occur.
C) make sure that different people handle different transactions.
D) achieve an optimal division of labor for efficient operations.

Question

Quizplus · Accepted Answer

The segregation of duties is about separating responsibilities so that no single individual has control over an entire process. By ensuring that different people handle different parts of the same transaction, it reduces the risk of errors, fraud, and collusion. Option B is also correct to an extent, but A is a more complete and accurate explanation. Option C is incorrect because it implies that the segregation of duties is about separating different transactions, rather than different parts of the same transaction. Option D is incorrect because while it may lead to efficient operations, this is not the main objective of segregation of duties.

One of the Objectives of the Segregation of Duties Is