Insurance Companies Often Receive Electronic Hospitalization Claims Directly from Hospitals

Insurance companies often receive electronic hospitalization claims directly from hospitals. Which of the following control procedures would be most effective in detecting fraud in such an environment?

A) Use integrated test facilities to test the accuracy of processing in a manner that is transparent to data processing.
B) Develop monitoring programs to identify unusual types of claims or an unusual number of claims by demographic class for investigation by the claims department.
C) Use generalized audit software to match the claimant identification number with a master list of valid policyholders.
D) Develop batch controls over all items received from a particular hospital and process those claims in batches.