At Cadmia Services,the Cashier Collects Checks and Cash from Customers,and

Multiple Choice

At Cadmia Services,the cashier collects checks and cash from customers,and the junior accountant records the transactions in the journal.The controller approves the journal entries and bank reconciliations.The treasurer signs checks and approves contracts.
Which internal control procedure is exemplified in the above situation?

A) assignment of responsibilities
B) competent,reliable,and ethical personnel
C) separation of duties
D) documents