Which of the Following Controls Would Be Most Effective in Assuring

Which of the following controls would be most effective in assuring that recorded purchases are free of material errors?

A) The receiving department compares the quantity ordered on purchase orders with the quantity received on receiving reports.
B) Vendor's invoices are compared with purchase orders by an employee who is independent of the receiving department.
C) Receiving reports require the signature of the individual who authorized the purchase.
D) Purchase orders, receiving reports, and vendor's invoices are independently matched in preparing vouchers.