Match each of the following control activities to the type of control activity. a. Segregation of duties
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a. Segregation of duties
b. Reconcile assets to accounts
c. Physical controls
___ 1. Take a physical inventory count and compare it to the inventory balance in the accounting system.
___ 2. The cashier does not have access to the accounting records.
___ 3. Security cameras.
___ 4. The sales clerks in a retail store do not have access to the accounting system.
___ 5. Bank reconciliations.
___ 6. Key cards to access offices
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Related Book For
Accounting Information Systems The Crossroads of Accounting & IT
ISBN: 978-0132991322
2nd Edition
Authors: Donna Kay, Ali Ovlia
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