All of the Following Would Be Considered Internal Control Weaknesses

Multiple Choice

All of the following would be considered internal control weaknesses except

A) the practice of shipping goods to customers right before year-end even though the customers had not ordered them.
B) the person who opens the mail also makes the journal entry to record any customer payments received in the mail.
C) it takes two days to get a check written because of the approvals required.
D) no physical inventory is ever taken to confirm the amount of inventory recorded in the accounting records.