Indicate Whether Each of the Following Items Regarding Internal Control

Indicate whether each of the following items regarding internal control is true or false.
_____ a)Accounting controls are composed of procedures designed to safeguard assets and ensure accounting records contain reliable information.
_____ b)Administrative controls concern the reliability of the financial statements and the accuracy of the general ledger.
_____ c)Whenever possible,the functions of authorization,recording and custody should be exercised by the same dependable employee.
_____ d)Cash is most susceptible to embezzlement at the points of receipt and disbursement.
_____ e)Even a well-designed internal control system cannot prevent collusion by employees.