Which of the Following Most Likely Would Be an Internal

Multiple Choice

Which of the following most likely would be an internal control procedure designed to detect errors and fraud concerning the custody of inventory?

A) Periodic reconciliation of work in process with job cost sheets.
B) Segregation of functions between general accounting and cost accounting.
C) Independent comparisons of finished goods records with counts of goods on hand.
D) Approval of inventory journal entries by the storekeeper.