Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 10

The purpose of segregating the duties of hiring personnel and distributing payroll checks is to separate the
A) Human resource function from the controllership function.
B) Administrative controls from the internal accounting controls.
C) Authorization of transactions from the custody-related assets.
D) Operational responsibility from the record-keeping responsibility.