Which of the Following Would NOT Represent Good Controls Over

Which of the following would NOT represent good controls over cash disbursements?

A) Periodically check amounts shown in the debit card and credit card statements against purchase receipts.
B) The employee verifying the accuracy of the debit card and credit card statements should not also be the employee responsible for actual purchases.
C) Set maximum purchase limits on debit cards and credit cards.
D) Employees responsible for making cash disbursements should also be in charge of cash receipts.