Which of the Following Internal Controls Would Be Most Likely

Multiple Choice

Which of the following internal controls would be most likely to deter the lapping of collections from customers?

A) Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.
B) Segregation of duties between receiving cash and posting the accounts receivable ledger.
C) Authorisation of write-offs of uncollectible accounts by a supervisor independent of the credit approval function.
D) Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash summaries.