Answer:D. This principle helps to make sure that the work of one individual acts as a check on another individual's work on a related transaction.
Explanation: The internal control principle of divided responsibility does not aim to encourage or promote duplication of assignment or roles rather as it is also known as the principle of separation of duties ensures that different aspects of a particular task are handled by different employees, thus it is particularly important in checkmating employees and preventing fraud as the processes involved is shared between several employees which makes it more difficult to maneuver. An example include the process of ordering an inventory and making payment ; an employee writes the request, another approves, another makes payment, another takes record of the transaction. Therefore, these seperation and handling process entails more than one employee performing different task to get a certain thing done helps check fraud within the organization.