A Company's Accountant Was Able to Approve Payment of Invoices

Multiple Choice

A company's accountant was able to approve payment of invoices and write company checks to a family member, with whom the accountant would split the proceeds.The accountant covered up the theft with journal entries in the AIS.Which duties should be separated to prevent such problems in the future?

A) Authorization and custody
B) Custody and recordkeeping
C) Authorization and recordkeeping
D) Control environment and control activities