A. Segregation of duties makes it easier for a person who is readywith his or her part of the work to take time off or to take over the work of another person.

B. Segregation of duties ensures that, when a person is absent, it can be investigated whether he or she has been committing fraud.

C. Segregation of duties makes it clear who is responsible for what.

D. Tasks and responsibilities must be separated in order to minimize the opportunities for business assets to be misused or changed, whether the change be unauthorized or unintentional.