37. Sally, a sales representative for WER Corporation, ensures that she does a thorough credit check for customers who want to purchase goods on account. The most important internal control WER should implement is: A Separation of duties. B. Adequate documentation. C. A risk management plan. D. Employee training 38. Transactions associated with the financing process include all of the following except: A. Purchase of treasury shares. B. Issuance of equity securities Payroll for finance department employees. D. Periodic repayments of debt. Within the context of the financing process separation of duties means A. The accounting department cannot issue dividend checks without the approval of the board of directors. B. An accountant who prepares dividend checks cannot also prepare checks for repayment of long-term debt. Both A and B are true. Neither A nor B is true. C. D