Emile Mayer 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 issue identified by Emile Mayer relates to segregation of incompatible duties, which is a desired control. This control ensures that the same person is not responsible for both processing transactions and handling assets, which can increase the risk of fraud or errors. Information processing controls focus on ensuring the accuracy and completeness of data input and output, physical controls aim to protect assets from unauthorized access or theft, and authorization controls are meant to ensure that only authorized individuals have access to sensitive information or resources.

Emile Mayer Was Concerned When She Reviewed the Operations of Her