An Audit of a Company's Accounts Payable Found That the Individuals

An audit of a company's accounts payable found that the individuals responsible for maintaining the vendor master file could also enter vendor invoices into the accounts payable system. During the exit conference, management agreed to correct this problem. When performing a follow-up engagement of accounts payable, the auditor should expect to find that management has:

A) Transferred the individuals who maintained the vendor master file to another department to ensure that responsibilities are appropriately segregated.
B) Compared the vendor and employee master files to determine if any unauthorized vendors have been added to the vendor master file.
C) Changed the access control system to prevent employees from both entering invoices and approving payments.
D) Modified the accounts payable system to prevent individuals who maintain the vendor master file from entering invoices.