Which of the Following Controls Would Best Help Detect the Removal

Multiple Choice

Which of the following controls would best help detect the removal of a blank check by an employee from the back of a company's checkbook for subsequent misappropriation of funds?

A) An accounting policies manual.
B) Tracing any debit memorandums from the bank to the company's records.
C) The use of prenumbered checks.
D) A review of the cash budget.