Internal Control Activities Within the Purchasing Process, Identified as Segregation

Multiple Choice

Internal control activities within the purchasing process, identified as segregation of duties, would include all of the following, except:

A) Responsibility for authorization, custody, and record keeping are to be assigned to different individuals.
B) Duties related to requisitioning, ordering, purchase approval, receiving, inventory control, accounts payable, and general accounting are to be delegated to separate departments or individuals.
C) Complete separation of inventory custody from inventory accounting.
D) Purchasing records and programs must be protected from unauthorized access.