Independent Checks and Reconciliations, Related to Cash Receipts, Include All

Independent checks and reconciliations, related to cash receipts, include all of the following, except:

A) Cash counts should occur on a surprise basis and be conducted by someone not responsible for cash receipts functions.
B) Cash collections should be deposited in the bank in a timely manner to prevent the risk of theft.
C) Physical count of cash needs to be conducted from time to time in order to compare actual cash on hand with the amounts in the accounting records.
D) Daily bank deposits should be compared with the detail on the related remittance advice and in the cash receipts journal.