Under Section $13($b$)(2)($B$)$ of the Securities Exchange Act of $1934,$ registrants must devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that transactions and financial statements are in conformity with GAAP.$$ Select all statements that need to be demonstrated:

Multiple select question.

Transactions are executed without management$$s general authorization

The recorded accountability for assets is compared with the existing assets at reasonable intervals

Transactions are executed in accordance with management$$s specific authorization