Question 3 (2 points) Which of the following is NOT TRUE with regard to segregation of duties as an internal control procedure? If the risk is high enough there is no need for segregation of duties. The employee that records the receipt of customer payments should be separate from the employee who physically deposits the customer payments at the bank. Segregation of duties can be facilitated by using technology tools like strong passwords. An employee that physically handles cash should not also be responsible for recording that cash in the accounting records