The PCAOB's definition of internal control over financial reporting specifically mentions all of the following control activities except:

The PCAOB's definition of internal control over financial reporting specifically mentions all of the following control activities except: 



A. The maintenance of asset records.

B. The segregation of duties.

C. The authorization by management of receipts and expenditures.

D. The safeguarding of assets.


Answer: The segregation of duties


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