Which of the following controls would be most effective in combating the threat of financial statement fraud? Select one: a. Separate authorization and custody over financials O b. Separate custody and recording over financials O c. Separate recording and authorization over financials d. All of the above would be equally effective in combating financial statement fraud Which of the following controls would be least effective in combating the threat of falsified inventory transactions? Select one: a. Separate authorization and custody over inventory O b. Separate custody and recording over inventory c. Separate recording and authorization over inventory d. All of the above would be equally effective in combating falsified inventory transactions