Accounting Multiple Choice Question – 10 November 2025

For each of the following internal controls, which is the principal limitation?

• Segregation of duties in a sales system

Select ONE answer:

1. Management override
2. Lack of Stakeholder Engagement With Reporting
3. Human error
4. Collusion

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

1. Not correct
2. Not correct
3. Not correct
4. Correct => Even where duties are segregated, this control can be overridden by the collusion of the parties involved.

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