The purpose of separating the duties of hiring personnel and distributing payroll checks is to separate the

Question:

The purpose of separating the duties of hiring personnel and distributing payroll checks is to separate the
a. Authorization of transactions from the custody of related assets.
b. Operational responsibility from the record- keeping responsibility.
c. Human resources function from the controllership function.
d. Administrative controls from the internal accounting controls. (AICPA adapted)