Jannie is an assistant payroll staff at HomesCo Ltd. She is aware of the limited controls around the payroll system in her organization. Jannie can create a fictitious employee, timesheets and approve them as long as it is under the standard 40 hours per week and at the standard hourly rate of $20. Which control would be most likely to minimize potential fraud arising from this situation? a. A good audit trail b. Segregation of duties c. Physical protection of assets d. Personal policies and practices