ICANAudit & AssuranceInternal Control and Tests of Controls2023

Segregation of duties in a purchases system is best illustrated by:

AThe same officer raising the order, receiving goods and approving payment
BDifferent officers raising the order, receiving the goods and approving paymentCORRECT
COne officer preparing and posting all entries for speed
DThe storekeeper maintaining the purchase ledger
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Separating authorisation, custody and recording reduces the risk that one person can both commit and conceal an irregularity.
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