Which of the following statements regarding segregation of duties is true?

A. When evaluating an organization’s policy on segregation of duties, employee competence does not need to be considered.
B. An organizational chart provides an accurate definition of segregation of duties.
C. A restrictive segregation-of-duties policy can help improve an organization’s communication.

D. Policies on segregation of duties in information systems must recognize the difference between logical and physical access to assets.