Match the list of events-processing activities in the O2C and P2P cycles to one of the four duties that should be segregated, as part of a good Pervasive Control Plan.

1.The order entry department instructs the shipping department to ship goods to a customer by sending an approved document to the shipping department.

2.The shipping department keeps inventory items in a locked storeroom.

3.The billing department prepares and mails a bill to the customer.

4.The invoice in the event above is added to the customer balance in the accounts receivable master data.

5.The general ledger bookkeeper enters a sales event in a data file.

6.The purchasing department order goods.

7.The inventory control department signs a document requesting that goods be purchased.

8.The purchasing department manager reviews and signs all purchase order documents in excess of $100.

9.The receiving department processes goods received from the vendor.

10.After being received goods are placed into the locked inventory storeroom.

11.A payable is recognized by updating the accounts payable master data.

Options are:

a. Recording events

b. Executing events

c. Authorizing events

d. Safeguarding resources

Please answer and explain why