One important aspect of intemal control is the segregation of duties, which makes cerlain types of fraud diffoul or impossible to commit (unless there is collusion or management ovemide) Propet separasion of duties would prevent a single indididual from having responsibility for fwo or more "incompastle" functions. In geperal, these functions, as described in class, include: A. Authorization of transactions, Replscement of assets, Confemstion (comparison and reconcilatian) of recorded amounts to plysical resources, Closing of the montis financial data. B. Authenfication of trensacions, Responwblify for assets, Ciearance of transactions, Closing of the montis finandal data. c. Appropriation of assets, Rncording of the transoctions, Custody of any resources related to the transactions, Clearance of transactions. D. Authoruation of transactions, Recording of the transacsons, Custody of any resources related to the transactions, Cenfemation (comporison and reconclation) of recorded ameunti io physical resources