BNG Co has recently discovered that it has been the victim of a false?billing fraud. Which
of the following controls could BNG put in place to prevent this from occurring in the
future?
A Segregation of duties within the accounts department
B Regular receivables ledger reconciliations
C Authorisation of payments by management
D Maintenance of a regular trial balance
answer: C
but I don't understand why is C, and why not A, Segregation of duties also prevent this kind of Fraud.
Ask the Tutor ACCA BT
Fraud, fraudulent behaviour and their prevention in business
3y ago#1I agree. One person orders, another verifies receipt of goods, another processes the invoice.
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