Accounting Information Systems 8th Edition by James Hall

Exercise 9

Which of the following situations is NOT a segregation of duties violation?
A) The treasurer has the authority to sign checks but gives the signature block to the assistant treasurer to run the check-signing machine.
B) The warehouse clerk, who has custodial responsibility over inventory in the warehouse, selects the vendor and authorizes purchases when inventories are low.
C) The sales manager has the responsibility to approve credit and the authority to write off accounts.
D) The department time clerk is given the undistributed payroll checks to mail to absent employees.
E) The accounting clerk who shares the recordkeeping responsibility for the accounts receivable subsidiary ledger performs the monthly reconciliation of the subsidiary ledger and the control account.