登录之后可查看解析

C is corrent because proper segregation of the functional responsibilities requires separation of (1) authorization, (2) recording, and (3) custodial functions. Incompatible functions are those that place any person in a position both to perpetrate and to conceal errors and irregularities. Thus, those that authorize transactions must be separated from those who account for the transactions and from those who have custody of any related assets.
A is incorrect because receiving and shipping are not correct. 
B is incorrect because execution is not correct. 
D is incorrect because execution and payment are not correct.