Which of the Following Is Not an Appropriate Internal Control

Multiple Choice

Which of the following is not an appropriate internal control for cash receipts over the counter?

A) A receipt is issued for each transaction to ensure that each sale is recorded.
B) The store clerk deposits the cash in the bank.
C) At the end of the day,the manager proves the cash by comparing the cash in the drawer against the machine's record of cash sales.
D) The cash draw opens after the store clerk enters a transaction.