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

Julia's Cookies has identified the following B2B shipping control activity risk: "Shipments made to incorrect customers or locations may result in customer dissatisfaction, complaints, and financial losses." Choose from the list of control activities below one of the appropriate control activities for this risk statement.

A) The ERP system matches the customer on the sales order to the customer master data.
B) The ERP system matches the amount of the sales order with the credit limit in the customer master data.
C) All shipments must have properly authorized shipping documents with an appropriate delivery address.
D) Restrict access to the shipping area.