All of the Following Are Important Controls Over Credit Memos

Multiple Choice

All of the following are important controls over credit memos except:

A) proper segregation of duties to ensure that sales discounts taken were earned.
B) credit memos should be approved by someone other than whoever initiated it.
C) credit memos should be supported by a receiving document for returned goods.
D) proper segregation of duties between access to customer records and authorising credit memos.