Previous Page Next Page Page 22 of 30 Question 22 (1 point) Fred Friendly, a clerk in accounts payable at Sid & Company, has a cousin who owns a small office supply company. Fred's cousin periodically sends invoices to Fred for office supplies that Sid & Company never ordered or received. Fred creates a one- time vendor record and records the invoice. Once recorded as a payable, Fred pays the invoice. Which of the following controls would best minimize this risk? Record count control total Independent reconciliation of bank accounts Separation of duties ( Match invoice, purchase order and delivery receipt Previous Page Next Page Page 22 of 30