The ability of one person in the fi nance department to add vendors to the vendor database and subsequently pay the vendor violates which concept?
A.
A well-formed transaction
B.
Separation of duties
C.
Job rotation
D.
Data sensitivity level
Explanation:
B: One individual should not have the capability to execute all of the steps of a particular process. Th is is especially important in critical business areas, where individuals may have greater access and capability to modify, delete, or add data to the system. Page 441.