The Least Effective Control for Preventing an Organization from Processing

Multiple Choice

The least effective control for preventing an organization from processing fraudulent credit memo is to

A) match each credit memo with a receiving report.
B) require approval for each credit memo by the credit manager.
C) reconcile total of credit memos to total debits posted to customers' subsidiary ledgers.
D) sequentially prenumber all credit memos and perform a sequence check at the end of each day.