Proper Separation of Duties Is Useful to Prevent Various Types

Multiple Choice

Proper separation of duties is useful to prevent various types of misstatements.Which one of the following is NOT an essential separation of duties?

A) Persons having access to cash should not have access to marketable securities.
B) Anyone responsible for inputting sales and cash receipts transactions information into the computer should be denied access to cash.
C) Personnel doing internal comparisons should be independent of those entering the original data.
D) Separate the credit-granting function from the sales function.