ITPEC IP October 2024 Question 64

Preventing one person from handling both purchasing and payment — segregation of incompatible duties is a basic internal-control measure.

If the same person can place an order and also pay for it, that person can create a fictitious or inflated purchase and pay it without anyone else noticing. Splitting the steps between different people means each transaction is checked by someone else, so errors and fraud are more likely to be detected. Every other option prevents something that supports control.

Answer (c)

Why not others:

• •(a) — a job description stating scope of work and roles clarifies responsibility; preventing it weakens control
• •(b) — a handover document keeps work consistent and traceable when staff change; preventing it weakens control
• •(d) — separating development staff from operation staff is itself a segregation-of-duties control; preventing the separation removes it

Key rule: Internal control separates incompatible duties (authorize, execute, record, pay) and makes responsibilities explicit, so no single person can both commit and conceal an improper act.

System Audit · AI-written, may contain errors