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

What is the most important reason for applying the 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.

Answer: C