Which of the Following Situations Would Indicate a Susceptibility to Fraud

Multiple Choice

Which of the following situations would indicate a susceptibility to fraud that pertains to theft of cash?

A) lack of segregation of duties between the handling of cash and the recording of cash
B) cash disbursement cheques requiring only one authorizing signature
C) payroll rates being approved by the corporate controller
D) customer master file changes being handled by the controller's executive assistant