During an Engagement the Internal Auditors Reported That the Organization

During an engagement the internal auditors reported that the organization was paying suppliers without receiving the merchandise. Management responded that it would immediately establish the use of receiving reports. As part of the follow-up activity, which of the following procedures would be the most appropriate in determining that management action was implemented?

A) Ask management if the new policy related to the receiving reports is in place.
B) Select a sample of receiving reports and determine if payments were made.
C) Interview warehouse employees to ascertain adherence to new policy.
D) Select a sample of payments and determine if a receiving report exists.