Final answer:
The violation of segregation of functions control occurs when the same department or individual handles inventory record-keeping and custody, leading to potential fraud or errors.
Step-by-step explanation:
The situation that violates the segregation of functions control procedure is: b. inventory control maintains custody of inventory items. Segregation of functions or duties is a key internal control that prevents fraud and errors. This principle dictates that no single individual should have control over all aspects of any significant transaction or operation. Hence, when inventory control, which is responsible for record-keeping, also maintains custody of the inventory, this creates a conflict of interest and an internal control weakness since the same department or individual could potentially manipulate records to hide theft or errors.