Missouri Can Corporation (MCC) Manufactures and Sells a Variety of Can

Missouri Can Corporation (MCC) manufactures and sells a variety of can types, such as soft drink cans, oil cans and many others.MCC has adopted a functional organization structure that includes departments for accounting, marketing, manufacturing, human resources and information systems.Which of the following internal controls is unique to the business process indicated?

A) adequate supervision, human resources
B) annual operating budgets, financing
C) Both adequate supervision, human resources and annual operating budgets, financing
D) Neither adequate supervision, human resources nor annual operating budgets, financing