Which of the following scenarios provides the best example of segregation of duties?

a. Employees perform multiple jobs and have access to related records.

b. The internal audit function performs an independent test of transactions throughout the year and reports any errors to departmental managers. 

c. The person responsible for reconciling the bank account is responsible for cash disbursements but not for cash receipts. 

d. The payroll department cannot add employees to the payroll or change pay rates without the explicit authorization of the Human Resources Department.