Which of the following violates proper segregation of duties?

a. The same person maintains both accounts receivable and accounts payable.

b. The same person approves sales orders that exceed a customer’s credit limit and processes and reconciles the bank account.

c. The same person handles customer payments and has access to blank checks.

d. All of the above combinations violate proper segregation of duties.

e. None of the above combinations violate proper segregation of duties.