Question 4 (2 points) A director forged invoices and documents, and approved payments to real or fictitious property owners. The finance department gave him the checks to deliver to the property owners. He then forged the signatures, endorsed the checks to himself, and deposited them in his own account. Which of the following sets of duties, if properly separated, will best mitigate this problem? a) recording and custody b) authentication and authorization c) authorization and recording d) custody and authorization Question 5 (2 points) A city treasurer entered tax collections in the property tax records but did not report them to the city controller. She then made an adjusting journal entry to bring her records into agreement with those of the controller. When the treasurer received cash to pay for business license fees or court fees, she entered these transactions in a cash register and deposited the money on a daily basis. She stole some of this cash and covered up the discrepancies in the bank deposit by substituting checks received in the mail that would not be missed when they were not entered. Which of the following sets of duties, if properly segregated, will best mitigate this problem? a) custody and authorization b) recording and custody c) authorization and recording d) authentication and authorization