Which of the Following Is an Effective Control That Encourages

Which of the following is an effective control that encourages receiving department personnel to count and inspect all merchandise received?

A) Quantities ordered are excluded from the receiving department copy of the purchase order.
B) Vouchers are prepared by accounts payable department personnel only after they match item counts on the receiving report with the purchase order.
C) Receiving department personnel are expected to match and reconcile the receiving report with the purchase order.
D) Internal auditors periodically examine,on a surprise basis,the receiving department copies of receiving reports.