ITPEC IP April 2023 Question 70
ITPEC IP April 2023 — Question 70 of 100
A rule defining the roles, responsibilities, and authority of departments and employees implements segregation of duties. By assigning incompatible tasks to different people—such as authorization, execution, custody, and recording—the organization prevents one individual from completing and concealing an improper transaction alone.
Answer (b)
Why not others:
- (a) defines the company's overall management organization but not necessarily separated duties at the operational level
- (c) governs employment conditions
- (d) is a code of conduct concerning legal, regulatory, and social compliance
Key rule: Segregation of duties depends on explicit assignment of roles, authority, and accountability so conflicting functions remain separate.
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