The bookkeeper can create a vendor, enter its invoice, approve it, and release payment. Which internal-control weakness exists?

Why B is correct

The best answer is: Poor separation of duties. Concentrating vendor setup, approval, and payment enables error or fraud without detection. Segregation, approval thresholds, reconciliations, and audit trails strengthen control. The new fact pattern changes the setting, not the governing rule or management control. The other choices either skip a required step, apply a different rule, or fail to address the stated risk.