Final answer:
The statement that organizations must define employee roles so that a single employee can input as well as approve purchase orders, especially as a redundancy measure during a pandemic or disaster, is false.
Step-by-step explanation:
The statement that organizations must define employee roles so that a single employee can input as well as approve purchase orders, especially as a redundancy measure during a pandemic or disaster, is false. Typically, good internal control systems within organizations require segregation of duties.
This means that the task of inputting a purchase order should be separate from the task of approving it. This segregation helps to prevent fraud and errors. When two separate people are responsible for these tasks, it enhances checks and balances within the organization.
In the event of a pandemic or disaster, while it's important to have redundancy, this does not mean that controls should be weakened by allowing the same employee to perform both roles. Instead, organizations should have contingency plans that include cross-training employees so that if one employee is unable to perform their duties, another can step in without compromising internal controls.
Regarding mergers and acquisitions, these events do indeed require careful consideration of organizational culture and often result in redundancies which lead to a reduction in staff. Employees must adjust to the new merged entity, which can create an additional layer of stress as they navigate changes.