Segregation of duties is best accomplished when the auditor can determine that

a. Employees perform only one job; for example, someone working on accounts payable does not have access to other accounting records such as the detail in property, plant, and equipment.

b. The internal audit department performs an independent test of transactions throughout the year and reports any errors to departmental managers.

c. The person responsible for reconciling the bank account is responsible for cash disbursements, not cash receipts.

d. The payroll department cannot add employees to the payroll or change pay rates without the explicit authorization of the personnel department.