Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

تمرين 12

Segregation of duties is a fundamental concept in an effective system of internal control. But, theinternalauditormustbeawarethatthissafeguardcanbecompromisedthrough:
A) Lack of training of employee
B) Collusion among employees
C) Irregular employee reviews
D) Absence of internal auditing