45. Segregation of duties involves separating all the following functions, except a. authorization b. reconciliation c. recording d. managerial e. custodial 46. The difference between positive and negative confirmations is a. positive confirmations are when the customer says the balance is correct, while for b. positive confirmations need to be returned, negative confirmations need to be returned c. positive confirmations are those the auditor sends when internal control is good while negative confirmations the customer feels the balance is wrong only if they are incorrect negative are sent when internal control is poor d. positive confirmations are sent directly to the auditor, while negative confirmations are sent to the client and thus cannot be used as evidence on the audit. 47. Which of the following is true. a. auditing around the computer is not an effective way of doing an audit 8i ting through the computer is not feasible for an auditor who is not an IT specialist auditing around the computer refers to taking a sample auditing around the computer is known as the "white box" approach