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| Organizational independence is required in the processing of customers’ orders in order to maintain an internal control structure. Which one of the following situations is not a proper separation of duties in the processing of orders from customers? A. Approval by Credit Department of a sales order prepared by the Sales Department. B. Shipping of goods by the Shipping Department that have been retrieved from stock by the Finished Goods Storeroom Department. C. Invoice preparation by the Billing Department and posting to customers’ accounts by the Accounts Receivable Department. D. Approval of a sales credit memo because of a product return by the Sales Department with subsequent posting to the customer’s account by the Accounts Receivable Department. |