Which of the Following Best Pairs a Financing Process Risk

Which of the following best pairs a financing process risk with an internal control that will address the risk?

A) Sending a dividend check to the wrong shareholder, electronic database
B) Falling stock prices due to profit restatements, independent audits
C) Failure to receive IPO approval from the SEC, separation of duties
D) Inability to pay dividends because of a cash shortage, corporate line of credit