Key segregations of duties in the human resource management process include all of the following except:
A) The supervision function should be separate from the payroll-processing function.
B) The disbursement function should be separate from the supervision function.
C) The human resource function should be separate from setting salaries.
D) The payroll-processing function should be separate from the general ledger function.

Question

Quizplus · Accepted Answer

The human resource function and setting salaries should not be separated because salary determination is a critical part of human resource management. Key segregations of duties in HRM include keeping the supervision function separate from the payroll-processing function, separating the disbursement function from the supervision function, and keeping the payroll-processing function separate from the general ledger function to minimize the risk of fraud, errors, and misuse of resources.

Key Segregations of Duties in the Human Resource Management Process