Choose from the List Below the Best Control Activity to Prevent

Multiple Choice

Choose from the list below the best control activity to prevent goods accepted earlier or later than the scheduled delivery date that may result in excessive or obsolete inventory.

A) Three-way matching of purchase order, receiving report, and vendor invoice prior to payment
B) Implement an e-procurement system that matches the scheduled delivery window period with the delivery date.
C) Match goods received data to data on purchase orders.
D) Restrict physical access to the receiving department.