Which of the following is desirable in a good system of internal accounting control?

Select one:

A. Responsibility and authority for a given function should be shared among several employees

B. Appropriate forms, such as checks and sales invoices, should have preprinted control numbers

C. All accounting personnel in a firm should be bonded

D. To obtain the benefit of specialization, employees should not be rotated among similar jobs

E. None of the above