What is the most important reason for applying segregation of duties?

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

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

C.
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.

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

Explanation:
Tasks and responsibilities must be segregated in order to avoid the chance of unauthorized or unintended changes, or the misuse of the organizations assets
In the segregation of duties, a review is conducted as to whether a person carries out decisionmaking, executive or control tasks. It is also determined whether the person needs access to information. Unnecessary access increases the risk of information being intentionally or unintentionally used, altered or destroyed.