In a small electrical contracting company, what is the primary risk of having a single employee serve as both the bookkeeper and the dispatcher?

To save on administrative payroll costs, a new electrical contractor decides to have their lead dispatcher also handle all incoming customer payments and invoice reconciliations. This is a recommended and secure business practice as long as the employee is highly trusted.

As an electrical contractor, you must structure your office team to prevent employee theft. Match each administrative setup scenario to its corresponding security assessment regarding the separation of duties.

Analyze the vulnerability created when an electrical contractor fails to separate administrative duties. Arrange the following steps to demonstrate the logical sequence of how a single employee acting as both dispatcher and bookkeeper could execute and conceal the theft of a cash payment.

An electrical contractor evaluates two administrative staffing models: Model A uses one employee to handle dispatching, invoicing, and payment collection, while Model B requires two employees to divide these tasks. The contractor chooses Model B, correctly judging that Model A creates an unacceptable vulnerability for employee theft and fraudulent side jobs because it lacks the ____________ of duties.