Which situation indicates an internal control risk in the general ledger/Financial reporting system (GL/FRS)?

کون سی صورتحال عام لیجر/فنانشل رپورٹنگ سسٹم (جی ایل/ایف آر ایس) میں داخلی کنٹرول کے خطرے کی نشاندہی کرتی ہے؟

The employee who maintains the cash receipts journal records transactions in the accounts receivable subsidiary ledger

The employee who maintains the cash journal computes depreciation expense

The cash receipts journal voucher is approved by the treasurer

None of these

Segregation of duties is essential in internal control to prevent fraud and errors.

If the same employee handles cash receipts and records transactions, it increases the risk of misappropriation or manipulation of funds.