Segregation of Duties Has an Important Role in Providing for Good

Multiple Choice

Segregation of duties has an important role in providing for good quality internal controls.Which of the following segregation of duties improve controls over the inventory and distribution cycle?

A) The purchasing department should not be responsible for updating the economic order quantity.
B) The accounting staff should not be responsible for the data entry of vendor invoice detail.
C) The inventory transaction processing systems should not be accessible to the receiving department.
D) The purchasing department should not be responsible for authorizing the acquisition of or receiving the goods.