Which characteristic will not be found in an effective system of internal control?

Question

Quizplus · Accepted Answer

A combination of duties means that multiple individuals are involved in a particular process, which reduces the risk of fraud or errors. Therefore, having a combination of duties is actually a characteristic of an effective system of internal control. The correct characteristic that will not be found in an effective system of internal control is a lack of separation of duties, which would increase the risk of fraud or errors.

Which Characteristic Will Not Be Found in an Effective System