Rachel works as a teller at the bank. Normally she reports all the transactions that have been made to the accountant at the end of the day. On this particular day, Rachel decided to just enter all the information herself rather than give them to the accountant to verify and enter, in order to save time so she could go home earlier. In doing this, has Rachel violated one of the five goals of safeguards?

Yes, it is imperative that they ensure each transaction is recorded correctly, and giving the paperwork to the accountant is a part of ensuring that.

No$,$ Rachel is free to do that work herself, it is not important for the duties to be separated at the bank.

No$,$ what she did may not be the best option long term, but there is nothing in the safeguards that

$q,$ deals explicitly with this.