Proper separation of duties is useful to prevent various types of misstatements. Which of the following is not an essential separation of duties?
a. Persons having access to cash should not have access to marketable securities.b. Separate the credit-granting function from the sales function.
c. Personnel doing internal comparisons should be independent of those entering the original data.
d. Anyone responsible for inputting sales and cash receipts transactions information into the computer should be denied access to cash.