Which of the following duties could be performed by the same individual without violating segregation of duties controls?
A)Approving accounting software change requests and testing production scheduling software changes.
B)Programming new code for accounting software and testing accounting software upgrades.
C)Approving software changes and implementing the upgraded software.
D)Managing accounts payable function and revising code for accounting software to more efficiently process discount due dates on vendor invoices.

Question

Quizplus · Accepted Answer

Segregation of duties is designed to prevent conflicts of interest and reduce the risk of errors or fraud by dividing responsibilities among different individuals. In option A, approving accounting software change requests and testing production scheduling software changes involve different systems and processes, which means the same individual could perform both tasks without violating segregation of duties controls. The other options involve tasks that should be separated to ensure checks and balances within the same system or related processes.

Which of the Following Duties Could Be Performed by the Same