Which of the following pairs of duties combines the functions of custody and authorization in a manner that would allow an employee to conceal the theft of a customer’s payment?

a. Handling cash receipts plus maintaining accounts receivable

b. Writing checks plus reconciling the bank statement

c. Handling cash receipts plus issuing credit memos

d. All of the combinations involve custody and authorization in a manner that would enable an employee to conceal theft of a customer’s payment

e. None of the combinations involve the functions of custody and authorization in a manner that would enable an employee to conceal theft of a customer’s payment