Select the two duties and responsibilities that should be separated so that the individual in each situation is no longer in the position both to perpetrate and conceal errors or fraud for each of the following lapses in internal control. Each choice may be used once, more than once, or not at all. A Custody of assets B. Recording of transaction C. Authorization of transaction The customer service department of a large retailer handles returns. A customer brings the item they would like returned to the customer service department who issues a refund in exchange for the returned products. Authorization of transaction Recording of transaction Custody of assets Select the two duties and responsibilities that should be separated so that the individual in each situation is no longer in the position both to perpetrate and conceal errors or fraud for each of the following lapses in internal control. Each choice may be used once, more than once, or not at all. A. Custody of assets B. Recording of transaction C. Authorization of transaction The write-off of receivables by personnel who receive cash permits the misappropriation of cash. Recording of transaction Custody of assets Authorization of transaction