Answer:
Seperation of duties
Explanation:
Separation of duties also known as segregation of duties is a theory that prevents assigning of responsibility to a single individual for the procurement of assets, their custody, as well as the the associated record keeping. Take for example, one individual can make an order to purchase an asset, but another different individual must be responsible for recording the transaction in the accounting records.
By separating duties, it becomes very hard to carry out fraud, since at least two individuals must work together to do so, which is very likely than if one individual is the one in charge of all parts of an accounting transaction.
