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Employees who have physical custody of assets do not have access to the accounting records. t/f

User Cgat
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Answer:

The answer is: True

Step-by-step explanation:

The concept of segregation of duties within an organization states that the duties of authorizing payments, record keeping and asset custody have to be assigned to separate business units or departments. One single department shouldn't authorize payments and make them. There would be no possible control over what they are doing. The same happens to employees that have physical custody of assets. If they were allowed to have access to accounting records then they would be able to change them at will and no one would know if assets are missing or not.

User Hubschr
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