What principle of segregation of duties is demonstrated by segregating the duties of hiring personnel from distributing payroll checks?
A) Authorization of transactions from the custody of related assets.
B) Operational responsibility from recordkeeping responsibility.
C) Human resources function from the controllership function.
D) Administrative controls from the internal accounting controls.

Question

Quizplus · Accepted Answer

Segregating the duties of hiring personnel from distributing payroll checks is an example of separating the authorization of transactions (hiring) from the custody of related assets (payroll distribution).

What Principle of Segregation of Duties Is Demonstrated by Segregating