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NEW QUESTION: 1
Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:
A. Monitor internal controls and evaluate whether the controls are operating as intended.
B. Record and conceal fraudulent transactions in the normal course of assigned tasks.
C. Adopt new accounting pronouncements and authorize the recording of transactions.
D. Journalize cash receipts and disbursements and prepare the financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Proper segregation of duties reduces the opportunities for any individual to both
perpetrate and conceal errors or fraud.
Choice "A" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since journalizing cash receipts and disbursements and preparing the financial statements are
both recordkeeping functions, this would not be a violation of proper segregation of duties.
Choice "B" is incorrect. Monitoring internal controls and evaluating whether those controls are operating as
intended would properly be performed by one person. Combining these functions does not violate the
concept of proper segregation of duties, since it does not encompass an inappropriate combination of
authorization, recordkeeping, and custodial functions.
Choice "C" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since adopting new accounting pronouncements and authorizing the recording of transactions are
both authorization functions, this would not be a violation of proper segregation of duties.
NEW QUESTION: 2
Among the following obstacles, has the greatest loss of wireless signals.
A. Gypsum ceiling
B. 200mm Concrete wall
C. 120mm Brick wall
D. Glass
Answer: B
NEW QUESTION: 3
What happens when all committed items (requirements) are not completed at the end of the Sprint?
A. They return to the product backlog
B. The Sprint duration is extended
C. None of the above
D. The tasks are determined to be unnecessary
Answer: A