Which controls would be most appropriate to address the following problems?

a. Users other than the treasurer can create journal entries.

b. A manager used his computer to post adjusting entries to conceal unauthorized expenses.

c. An IT staff member used the ERP system to view financial records and subsequently informed a friend of his working at a competitor organization about the financial troubles of his employer.

d. The treasurer accidentally posted a debit to the wrong account number.

e. Depreciation expenses for the current period were never recorded.

f. An upper-level manager understated liabilities in an effort to improve the financial outlook of the organization.

g. A newly appointed manager decided that management needs to develop a new balanced scorecard to measure the financial goals within the organization.

h. When a transaction was processed, the treasurer did not enter the account number.