Which of the following is the best reason to separate duties in a manual system?
A) to avoid collusion between the programmer and the computer operator
B) to ensure that supervision is not required
C) to prevent the record keeper from authorizing transactions
D) to enable the firm to function more efficiently

Question

Quizplus · Accepted Answer

Separating duties in a manual system is important to prevent the record keeper from authorizing transactions, as this can lead to fraudulent activity. By separating duties, there is a system of checks and balances in place, which reduces the likelihood of errors or fraud. A and B are also reasons to separate duties, but preventing fraudulent activity is the most important reason. Option D is incorrect as separating duties may actually slow down the efficiency of the system, but it is necessary for control and accuracy.

Which of the Following Is the Best Reason to Separate