Question (26 marks) A. The Segregation of Duties (SOD) principle is said to be the cornerstone of an effective internal control environment. Use the sales and accounts receivable process cycle as an example to provide a comprehensive response on how effective segregation of duties within the accounts receivable process cycle would enhance the internal control environment and allow an organization to minimize or deter fraud. (Note all aspects and characteristic of segregation of duties must be explored (20 marks) B. How may the internal auditor's evaluation of segregation of duties impacts the planning and execution of the audit? (6 marks)