Preventive controls that provide early fraud detection opportunity include: a. independent checks. b. segregation of duties. c. documents and records. d. financial statement reviews

b. segregation of duties.

Explanation:

If the person which authorize the check issuance isn't the same person as the one who sign them, they have opposite interest as any amount approved should be know for at least one person.

Also if the person who handles the accounting for the bank account is different, there will be three person with different duties thus, lesser change for them to collude against the firm.