What Is the Best Way to Prevent Potential Alteration,deletion,or Addition

Multiple Choice

What is the best way to prevent potential alteration,deletion,or addition of cancelled cheques,duplicate deposit slips,or other documents provided with the bank statement?

A) Have the bank statements be provided unopened to an independent reconciler.
B) Have the person responsible for recording cash receipts do the bank reconciliation.
C) Have the signing officer(s) review the bank reconciliation.
D) Have the bank statements provided to the accounts payable supervisor.