Supervision and proper reporting responsibilities in a company are necessary

a. to improve employee morale.
b. to cut down costs by eliminating personnel.
c. to prevent fraud resulting from collusion, and to separate monitoring from performance of duties.
d to encourage people to work together in teams.

c. to prevent fraud resulting from collusion, and to separate monitoring from performance of duties.

Explanation:

Supervision is the most important part of every organization because every work should be done in a proper manner and every employee needs guidance while they are stuck at the work and proper reporting should be done knowing the status of every employee and for the benefit of the organization.  

     Therefore, from the above situation, it helps in preventing the fraud conspiracy and monitoring the performance of every employee.