Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?

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Which of the four basic measures, if properly installed and implemented may help prevent inventory fraud?
A . Proper documentation, segregation of duties, independent checks and physical safeguards
B . Proper documentation, segregation of duties, independent checks and inventory control
C . Proper documentation, physical padding, independent checks and physical safeguards
D . prenumbered affiliations, segregation of duties, independent checks and physical safeguards

Answer: A

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