What principle requires that for particular sets of transactions, no single individual be allowed to

What principle requires that for particular sets of transactions, no single individual be allowed to
execute all transactions within the set?

A.
Use of rights

B.
Balance of power

C.
Separation of duties

D.
Fair use

Explanation:
Separation of duties is considered valuable in deterring fraud since fraud can occur if

an opportunity exists for collaboration between various jobs related capabilities.
Separation of duty requires that for particular sets of transactions, no single
individual be allowed to execute all transactions within the set. The most commonly
used examples are the separate transactions needed to initiate a payment and to
authorize a payment. No single individual should be capable of executing both
transactions.