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CIPS believes that it is good practice for different staff members to be responsible for...

CIPS believes that it is good practice for different staff members to be responsible for three key ac-tivities in procurement (specifying / requisitioning; sourcing / contracting; authorising payment), in order to reduce the likelihood of malpractice, and to do what is in the best interests of the organisa-tion. Select two of the following terms which this principle is known by.

A.

Segregation of duties

B.

Separation of duties

C.

Severance of duties

D.

Synthesis of duties

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