ITPEC IP October 2022 Question 63
ITPEC IP October 2022 — Question 63 of 100
Purchasing and payment should not be processed by the same person. This is segregation of duties: dividing authorization, execution, recording, and custody among different people reduces the chance that one person can commit and conceal an error or fraud.
Answer (c)
Why not others:
- job descriptions should clarify responsibility and authority
- handover documents support continuity and accountability
- development and operations should normally be separated to preserve control and independent checking
Key rule: Effective internal control separates incompatible duties and leaves documented responsibilities and evidence that another person can verify.
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