13. Which internal control procedure is the most important prosedad or tiveft or employee fraud or theft if collusion is required to t has resaces th A. Use of prenumbered documents B. Physical controls C. Fidelity (Employee) bonding. D. Separation of duties. 14. Unde r a periodic inventory system, the buyer does not use which of the following accous in recording purchases and related transactions? B. Purchase Returns and Allowances C. Purchase Discounts D. Merchandise Inventory