Internal Controls Related to the Purchase Returns Would Include All

Multiple Choice

Internal controls related to the purchase returns would include all of the following, except:

A) The accounts payable employee who prepares the debit memo should also be responsible for handling the inventory and approving the return.
B) Special authorization should be required to officially reject and return the items.
C) Debit memos should be issued on pre-numbered forms in numerical sequence.
D) Accounts payable records and data files should be restricted to those who are specifically authorized to approve or record the related purchase return.