Which of the Following Is an Example of a Detect

Multiple Choice

Which of the following is an example of a detect control?

A) Account coding on purchase orders being checked by the computer to a table of valid account numbers.
B) Quarterly reviews of credit balances in accounts receivable to determine their causes.
C) Amounts are not able to be paid to employees without first matching a valid tax file number to the employee master file.
D) None of the above.