The control principle related to not having the same person authorize and pay for goods is known as:establishment of responsibility.
Establishment of responsibility can be defined as the way in which a person is assign to only one responsibility or assign to one particular roles.
This person is the only individual that has the right or authority to authorize and approve all transactions or to pay for goods.
Therefore the control principle related to not having the same person authorize and pay for goods is known as:establishment of responsibility.
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