An organization has a policy requiring the dual counting of all incoming cash receipts. Which control activity is being used here?

B) Segregation of duties

Explanation:

Segregation of duties refers to a system of internal control where more than one person is required to complete a task. This means that at least two people will share the responsibility of properly taking care of specific activities, which reduces the probability of fraud being committed. For example, it is normal that cashiers are responsible for the amount of money they receive, but there is also another person who is responsible for checking that the cashiers' balances are correct.