Having one person post entries to the accounts receivable subsidiary ledger and a different person post to the Accounts Receivable Control account in the general ledger is an example of

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Segregation of duties is the practice of dividing responsibilities among different employees to reduce the risk of errors and fraud. In this case, having one person in charge of the subsidiary ledger and another in charge of the general ledger control account is an example of effective segregation of duties. This ensures that no one person has too much control over the accounting process and reduces the risk of mistakes or fraud.

Having One Person Post Entries to the Accounts Receivable Subsidiary