Which of the Following Would Be an Effective Internal Control

Which of the following would be an effective internal control procedure over cash?

A) Having only one person responsible for writing and signing all cheques.
B) Having the person who receives mailed-in cheques be different than the record keeper.
C) Having many people handle the cash activities in a store and all work out of the same cash register drawer.
D) Having one person responsible for all cash handling activities and the inventory.