Property Management

A Washington property manager with 50 residential units should establish which internal control to prevent theft?

AAllow only one person to handle all financial transactions for efficiency
BSegregate duties so that the person who receives payments does not reconcile accounts✓ Correct
CGive all tenants the owner's bank account information
DDeposit all rents into the manager's personal account for speed

Explanation

Segregation of duties is a key internal control to prevent theft. Separating cash receipt functions from accounting/reconciliation functions reduces the risk that one person can commit and conceal theft.

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