Detailed Answer
Answer (A) is correct. Control procedures include segregation of duties to reduce the risk that any person may be able to perpetrate and conceal errors or fraud in the normal course of his or her duties. Different persons should authorize transactions, record transactions, and maintain custody of assets. The treasurer’s department should have custody of assets but should not authorize or record transactions. Because the assistant treasurer reports to the treasurer, the treasurer is merely delegating an assigned duty related to asset custody. The use of the check-signing machine does not conflict with any other duty of the assistant treasurer and does not involve authorization or recording of transactions.