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 that are received but not recorded.

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 order.
D) Restrict physical access to the receiving department.