5) Detective internal controls are put in place to determine if there is a breach of internal controls. Consider embezzlement and the cases we read. Which of the following lists is a list of detective internal controls that may have help detect an incident of embezzlement:

a) Management authorization, separation of duties, restriction of user access

b) Budget versus actual analysis, bank reconciliation, inventory counts

c) Data encryption, backup power supply, bonding employees

d) Exception reporting, pre-numbered documents, separation of duties