An Accounts Receivable Clerk Receives Cash Payments, Posts the Payments

An accounts receivable clerk receives cash payments, posts the payments to customer accounts, and prepares the daily cash deposit. The clerk has been stealing some cash and manipulating the customer payments to hide the theft. This fraud could be detected with which of the following controls?

A) Monthly bank reconciliations are performed by the clerk on a timely basis.
B) Total cash deposits for the month are reconciled to the cash receipts journal.
C) Names, amounts, and dates on remittance advices are reconciled with the names, amounts, and dates recorded in the cash receipts journal.
D) Total cash deposits are compared with the bank reconciliation.