Which of the following statement is false:

a) Separation of duties is an internal control feature that requires different individuals to perform the following functions: authorization, recording, and custody of assets.

b) Under proper internal controls, the person who collects customer payments should also maintain the records of cash receipts.

c) Under proper internal controls, those who are given authority should bear the corresponding responsibility.

d) One of the basic rules of internal control is to require some employees to take regular vacations