During the Development of a Purchasing System, an Auditor Reviewed

During the development of a purchasing system, an auditor reviewed the payment authorization program. Which of the following actions should the auditor recommend for a situation in which the quantity invoiced is greater than the quantity received?

A) Issue an exception report.
B) Pay the amount billed and adjust the inventory account for the difference.
C) Return the invoice to the vendor for correction.
D) Authorize payment of the full invoice, but maintain an open purchase order record for the missing goods.