Separation of duties refers to: Multiple Choice Making each manager personally responsible for hisher department. Keeping functions across different departments separate. Preventing top management and lower-level employees from interacting. Individuals who have physical responsibility for assets should not also have access to accounting records. Separation of duties refers to: Multiple Choice Making each manager personally responsible for hisher department. Keeping functions across different departments separate. Preventing top management and lower-level employees from interacting. Individuals who have physical responsibility for assets should not also have access to accounting records