Which of the Following Is NOT Considered an Internal Control

Multiple Choice

Which of the following is NOT considered an internal control weakness?

A) A company ships goods to customers right before year end even though the customers have not ordered them.
B) The person who opens the mail also makes the journal entry to record any customer payments received by mail,
C) It takes two days to get a cheque written because of the approvals required.
D) No physical inventory is ever taken to confirm the amount of inventory recorded in the accounting records.