l l. 1|Which of the following does NUT represent an effective segregation of duties in the inventory process? A. Responsibility for reviewing inventory evaluations and approving changes to inventory valuations (e.g., writedowns or writeo's} should be separated from the maintenance of perpetual inventory records. B. The employee responsible for authorization of the purchase of inventory items is separated from the employee in the receiving department who signs off on receiving forms. C. The 1nctions of custody of inventory and the responsibility for the maintenance of the inventory master le records should be separated. D. The clerks who handle maintenance of perpetual inventory records should also handle recording the receipt of shipments from vendors