An Audit of Customer Accounts Receivable Found That Outstanding Receivables

An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not credit worthy. Which of the following would be least useful in monitoring the disposition of this finding?

A) Responses from the manager of accounts receivable regarding collection of outstanding receivables.
B) Periodic updates from the controller regarding the status of corrective actions.
C) Information from the credit and marketing personnel assigned the responsibility for reevaluating credit policies.
D) Updates from the information technology division regarding implementation of a new accounts receivable system.