Which of the Following Procedures Is Not Consistent with Good

Which of the following procedures is not consistent with good control of cash receipts?

A) Assignment of cash custody and reconciliation to the same individual
B) Separate responsibilities for cash-handling and cash-recording functions
C) Assignment of responsibilities to ensure a continuous and uninterrupted flow of cash from initial receipt to deposit in an authorized bank account
D) Continuous and close supervision of all cash-handling and cash-recording functions