Segregation of Duties Means That ________

Segregation of duties means that ________.

A) the person who has the physical custody of cash is the same person who does the record-keeping for cash
B) the person who makes the daily bank deposit should be the same person who does the record keeping for cash
C) the cashier should not have the key to the records tape inside the cash register
D) access to the computerized accounting system should be controlled by passwords that are changed regularly