Please answer with reason why the option is correct and why the other options are incorrect

One employee handles cash receipts from customers. Another employee records cash receipts in the accounting records. Which control procedure is illustrated by the above scenario? 0 Custody of assets and accounting for the assets is separated. 0 Security measures are used to ensure accounting data is reliable. 0 Procedures are used to safeguard assets. O Duties within the accounting department are rotated between employees. 0 Competent employees are hired to perform the duties they are assigned