Which of the Following Procedures Would Be Most Effective in Detecting

Multiple Choice

Which of the following procedures would be most effective in detecting fraud in electronically-submitted claims to insurance companies?

A) Creating a monitoring program that detects unusual claims to be investigated by the claims department.
B) Using generalized audit software to match the claimant identification number with a master list of valid policyholders.
C) Testing the accuracy of processing by using integrated test facilities.
D) Creating batch controls over all claims arriving from a particular organization and process those claims separately.