Which of the Following Would Offer the Best Protection for a Company

Multiple Choice

Which of the following would offer the best protection for a company that wishes to prevent a reoccurrence of a previously detected "lapping" problem with trade accounts receivable?

A) Separate duties so that the bookkeeper in charge of the general ledger has no access to incoming mail.
B) Separate duties so that no employee has access to both checks from customers and currency from daily cash receipts.
C) Have a mandatory vacation policy for employees who both handle cash and enter cash receipts into the system.
D) Request that customer's payment checks be made payable to the company and addressed to the treasurer.