Robert Lerner Maintains the Accounts Receivable Records, Authorizes the Write-Off

Robert Lerner maintains the accounts receivable records, authorizes the write-off of uncollectible accounts, issues credit memoranda to customers, and handles cash receipts from customers. When customers are late in paying their accounts, Lerner often writes off the account as uncollectible and steals the cash received from the customer. This fraud should come to light if an employee other than Lerner:

A) Reconciles the bank statement to the accounting records.
B) Reconciles the accounts receivable subsidiary ledger to the controlling account.
C) Reconciles credit memoranda for sales returns to the returned merchandise accepted by the receiving department.
D) None of the above.