ITPEC IP October 2025 Question 67
ITPEC IP October 2025 — Question 67 of 100
Segregation of duties is implemented by defining separate roles, responsibilities, and authority — option (b) establishes who may perform and approve each activity.
Dividing authorization, execution, custody, and review among different people reduces the chance that one person can both commit and conceal an error or fraud. Clear responsibility and authority rules make this separation enforceable.
Answer (b)
Why not others:
- (a) defines the broad organizational structure and job classifications but not the separation of specific responsibilities
- (c) governs employment conditions such as hours, leave, and compensation
- (d) is a code of conduct concerning legal and ethical behavior
Key rule: Segregation of duties is a preventive control: incompatible authorization, execution, recordkeeping, custody, and review tasks are assigned to different people.
AI-generated — may contain errors
The original exam layout is preserved in the image so diagrams, formulas, tables, and code remain accurate.
This question comes from an official ITPEC past paper. ITPEC Practice is an independent study tool and is not affiliated with ITPEC. See the official IP past-paper collection or Report an issue.