What is the reason for enforcing the separation of duties?

A.
No one person can complete all the steps of a critical activity.

B.
Induce an atmosphere for collusion

C.
Increase dependability upon individuals.

D.
Make critical tasks easier to accomplish.

Explanation:
Separation of duties is put into place to ensure that one entitycannot carry out a task that could be damaging or risky to the company. It requirestwo or more people to come together to carry their specific tasks to accomplish theoverall task. If a person wanted to commit fraud and this was in place they wouldneed to participate in collusion.