ITPEC IP April 2020 Question 71
ITPEC IP April 2020 — Question 71 of 100
Separation of job duties is defined by rules assigning work content, responsibility, and authority to each department and employee. Clear division prevents one person from controlling incompatible stages of a transaction and establishes accountability.
Answer (b)
Why not others:
- management structure and hierarchy define the organization itself
- working-condition rules govern employment
- codes of conduct define legal and ethical behavior
- none of those specifically allocates operational duties and authority
Key rule: Segregation of duties distributes authorization, execution, recording, and review to reduce fraud and error risk.
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