Segregation of duties is accomplished by which of the following?
A)Accounting personnel having restricted access to physical inventory
B)Warehouse personnel signing all documents related to material movements
C)Production personnel restricted to one manufacturing station at all times
D)None of the above

Question

Segregation of duties is accomplished by which of the following?
A)Accounting personnel having restricted access to physical inventory 
B)Warehouse personnel signing all documents related to material movements 
C)Production personnel restricted to one manufacturing station at all times 
D)None of the above

Quizplus · Accepted Answer

Segregation of duties refers to the practice of dividing responsibilities involving financial transactions among different individuals to prevent fraud and errors. Option A is the only choice where segregation of duties is apparent as accounting personnel are restricted from accessing physical inventory. Option B does not have segregation of duties as warehouse personnel handling material movements should not be responsible for signing all the documents as it may lead to fraud. Option C restricts production personnel to one manufacturing station, but it does not provide sufficient segregation of duties.

Segregation of Duties Is Accomplished by Which of the Following