There Are Three Simple Procedures That Small Business Owners Should

Multiple Choice

There are three simple procedures that small business owners should do on a timely basis to prevent fraud when they can't afford sufficient employees to guarantee effective segregation of duties. Which of the following is NOT one among them?

A) Pay everything by check so that there is a record.
B) Always open the bank statement and reconcile it themselves.
C) Allow one key employee to operate the bank account personally.
D) Sign every check themselves and not delegate the signing to anyone else.