Roger Lemmon is the chief financial officer (CFO) for a large aviation parts supply company. In recent months, Roger has been alarmed at the increase in inventory losses. He is not sure whether parts orders are not being properly recorded or whether employees or outside individuals are stealing parts. Roger realizes that he needs to improve the control activities related to inventory. He wants to start with the detective controls. What are the two detective controls? Proper authorizations and physical control Segregation of duties and physical control Adequate documents and independent checks. Independent checks and segregation of