Question：Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure?
A. Appropriate documentation
B. Limitation control
C. Check control
D. Segregation of duties
The correct answer is: C
Rationale: Limit controls limit opportunity for fraud: another example is limiting access to the computer network by means of passwords. Segregation of duties means ensuring that functions which together facilitate fraud are performed by different individuals: eg separating the cheque signing function from the authorisation of payments. Appropriate documentation involves recording, authorising and tracking transactions through purchase requisitions, orders, invoices and so on.
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