Match the Segregation of Duties for Investments with the Misstatement

Multiple Choice

Match the segregation of duties for investments with the misstatement (due to error or fraud) it can help prevent. 
-The valuation-monitoring function is separate from the acquisition function

A) An individual can improperly record securities values or not report the values to management
B) An individual can conceal a theft of securities
C) An individual can conceal any defalcation that would normally be detected by reconciliation of subsidiary records with general ledger control accounts
D) An individual can make fictitious transactions