ITPEC IP April 2019 Question 63
ITPEC IP April 2019 — Question 63 of 100
Separating purchasing from payment is an effective internal control based on segregation of duties. Requiring different people to authorize a purchase and release money reduces the opportunity for one person to create and conceal an improper transaction.
Answer (c)
Why not others:
- omitting job descriptions makes roles and responsibility unclear
- omitting handover documents weakens continuity and accountability
- failing to separate development from production lets developers make uncontrolled production changes
Key rule: Divide authorization, execution, custody, and recording duties so that one person cannot complete and hide a fraudulent or erroneous transaction alone.
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