What identifies the functions each user is allowed to perform and specifies which data and programs the user can access after obtaining access to an information system? O Logical access controls Applications controls Access control matrix Passwords Invoices are receive at the Otis Corporation via an EDI feed over the internet. Some of these are fraudulent invoices from fake vendors and those are often paid. Which of the following controls would best minimize this risk? Independent reconciliation of bank accounts O Key verification Match invoice, purchase order, and delivery receipt Separation of duties