Vaughan Services Hires a New Accountant to Maintain Its Petty

Multiple Choice

Vaughan Services hires a new accountant to maintain its petty cash fund.Although the employee possesses an accounting degree,he/she had been previously convicted of embezzlement.Which internal control procedure needs to be addressed in this situation?

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