One important aspect of internal control is the segregation of duties, which makes certain types of fraud difficult or impossible to commit (unless there is collusion or management override). Proper separation of duties would prevent a single individual from having responsibility for two or more "incompatible" functions. In general, these functions, as described in class, include: OA. Authorization of transactions, Replacement of assets, Confirmation (comparison and reconciliation) of recorded amounts to physical resources, Closing of the month's financial data. OB. Authentication of transactions, Responsibility for assets, Clearance of transactions, Closing of the month's financial data. OC. Appropriation of assets, Recording of the transactions, Custody of any resources related to the transactions, Clearance of transactions. D. Authorization of transactions, Recording of the transactions, Custody of any resources related to the transactions, Confirmation (comparison and reconciliation) of recorded amounts to physical resources.