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

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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