Why must an individual in AP NOT be allowed to also work in AR for the same company?

An individual in Accounts Payable (AP) should not also work in Accounts Receivable (AR) for the same company due to the potential for conflicts of interest and fraud. This dual role could allow an employee to manipulate financial records or misappropriate funds without sufficient oversight. Maintaining a clear separation of duties helps ensure proper checks and balances, enhancing the integrity of the financial processes. Additionally, it promotes accountability and reduces the risk of errors or unethical behavior.