An accounts payable clerk also has access to the approved supplier master file for purchases.The control principle of

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Segregation of duties refers to separating the tasks and responsibilities of different employees involved in the purchasing process to reduce the risk of fraud or errors. Allowing an accounts payable clerk access to the approved supplier master file for purchases violates the segregation of duties principle as it enables them to approve and initiate purchases, which should be the responsibility of someone else.

An Accounts Payable Clerk Also Has Access to the Approved