Compliance with regulations: Many regulations require companies to implement proper internal controls to prevent fraud, errors, and other irregularities. By denying John Johnson access to these transactions, the company can demonstrate to auditors or regulators that it has implemented appropriate internal controls. Overall, denying John Johnson access to processing cash receipt transactions, processing credit memos, and processing general journal transactions can help to reduce the risk of errors, fraud, and non-compliance with regulations, and ensure that the company has appropriate segregation of duties credit memos, and processing general journal transactions, the company can reduce the risk of errors that may result from John Johnson's lack of expertise or carelessness in these areas