Segregation of duties is an example of:
AMonitoring activity
BPreventive controlCORRECT
CDetective control
DRisk identification
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Splitting authorisation/recording/custody prevents errors and fraud before they occur — a preventive control.
Want this in Pidgin, Yoruba, Igbo or Hausa? Sign up free →
Practice more Audit & Assurance questions
ACCA Audit & Assurance has thousands more questions like this — with Worked answers on every one.