A company has one employee responsible for ordering goods, verifying receipt, and paying suppliers. What risk does this pose, and how can separation of duties mitigate it?

• A. The employee may overpay suppliers; separation of duties ensures payments are verified.
• B. The employee may lose invoices; separation of duties ensures invoices are stored securely.
• C. The employee may forget to order goods; separation of duties ensures tasks are completed.
• D. The employee may order from preferred suppliers, risking fraud; separation of duties ensures different employees handle each task.

Answer: (D)