Claudia Andreou was concerned when she reviewed the operations of her client and noticed that many of the employees had incompatible duties over the recording of transactions and custody of assets. This best refers to which desired control?
A) information processing controls
B) physical controls
C) authorization controls
D) segregation of incompatible duties

Question

Quizplus · Accepted Answer

The concern mentioned in the scenario, where employees have incompatible duties over the recording of transactions and custody of assets, refers to the desired control of segregation of incompatible duties. This control aims to prevent fraudulent activities, errors, or omissions by ensuring that no single individual has control over two or more phases of a transaction that could result in a material misstatement.

Claudia Andreou Was Concerned When She Reviewed the Operations of Her