Julia's Cookies Has Identified the Following B2B Pricing Control Activity

Julia's Cookies has identified the following B2B pricing control activity risk: "Inappropriately given or unauthorized customer discounts may result in financial loss." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) Standardized scripts and templates for marketing materials
B) Policies and procedures for user access are clearly documented and authorized.
C) Independent checks on pricing and sales team member's work
D) Defined roles and responsibilities for pricing functions