Which of the Following Is Not a Control That Generally

Which of the following is not a control that generally is established over cash receipts?

A) To prevent abstraction of cash, a control listing of cash receipts should be prepared by mailroom personnel.
B) To insure accurate posting, the accounts receivable clerk should post the customers' receipts from customers' checks.
C) To insure accuracy of the accounts receivable records, the records should be reconciled monthly to the accounts receivable controlling account.
D) To prevent theft of cash, receipts should be deposited daily.