Martin, an employee at a boutique store, is required to handle store displays and also ensure that all the sales records tally at the end of each business day. However, he committed fraud by recording fake sales and then keeping the products to himself. Which of the following managerial concepts would have helped the store avoid this deception?
A. Adverse possession
B. Separation of duties
C. Accession
D. Rule against perpetuities
Answer: B