Having one person post entries to accounts receivable subsidiary ledger and a different person post to the Accounts Receivable Control account in the general ledger is an example of a. inadequate internal control. b. duplication of effort. c. external verification. d. segregation (separation) of duties.

d. segregation (separation) of duties.

Explanation:Segregation of duties is an internal control designed to prevent error and fraud by ensuring that at least two individuals are responsible for the separate parts of any task.

The separation of duties concept prohibits the assignment of responsibility to one person for the acquisition of assets, their custody, and the related record keeping. For example, one person can place an order to buy an asset, but a different person must record the transaction in the accounting records.

segregation of duties serves two key purposes. These purposes include assurance that you are able to review and catch errors easily if there is an oversight and it also prevents theft and fraud.

the answer is 4 : )

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an employee's increased output after additional training

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