The arrangement of duties of staff in such a manner, that the work of one person is automatically checked by another during the course of carrying out, recording and processing a transaction.

The arrangement of duties of staff in such a manner, that the work of

1.	The arrangement of duties of staff in such a manner, that the work of one person is automatically checked by another during the course of carrying out, recording and processing a transaction.
A.	Internal check
B.	Internal audit
C.	Vouching
D.	Internal control
Answer» B. Internal audit