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Answer (A) is correct . Control procedures include segregation of duties to reduce the risk that any person may be able to perpetrate and conceal errors or fraud in the normal course of his/her duties. Different persons should authorize transactions, record transactions, and maintain custody of assets. The treasurer’s department should have custody of assets but should not authorize or record transactions. Because the assistant treasurer reports to the treasurer, the treasurer is merely delegating an assigned duty related to asset custody. The use of the check-signing machine does not conflict with any other duty of the assistant treasurer and does not involve authorization or recording of transactions.

Answer (B) is incorrect because Authorization to dispose of damaged goods could be used to cover thefts of inventory for which the warehouse clerk has custodial responsibility. Transaction authorization is inconsistent with asset custody.
Answer (C) is incorrect because The sales manager could approve credit to a controlled company and then write off the account as a bad debt. The sales manager’s authorization of credit is inconsistent with his/her indirect access to assets.
Answer (D) is incorrect because The time clerk could conceal the termination of an employee and retain that employee’s paycheck. Recordkeeping is inconsistent with asset custody.