Segregation of duties is one of the most important control activities to minimize incompatible functions. It can take many forms, depending on the specific duties to be controlled. Select answer below...

Segregation of duties is one of the most important control activities to minimize incompatible functions. It can take many forms, depending on the specific duties to be controlled. Select answer below that is not part of the objectives of segregation of duties.

a. Responsibility for asset custody should be separate from the record-keeping responsibility.
b. The organization should be structured so that successful fraud requires collusion between two or more individuals with incompatible responsibilities.
c. The segregation of duties should be such that the authorization for a transaction is separate from the processing of the transaction.
d. The segregation of systems development and operations activities should be extremely formal, and their responsibilities should not be comingled.

Explain the answer in 100 - 150 words