The Security of Assets and Documents Related to Cash Disbursements

The security of assets and documents related to cash disbursements would include all of the following, except:

A) Access to cash should be limited to the authorized check signers.
B) Physical controls should be in place where the cash is retained and disbursed.
C) Access to records should be limited to persons with the authority to sign checks.
D) The company's stock of unused checks should be protected and controlled.