Which of the Following Is Not an Important Principle for the Control

Which of the following is not an important principle for the control of cash payments?

A) Only senior staff should have the authority to approve invoices for payment.
B) Cheques should be written out promptly even if the invoice is not yet provided.
C) Random checks on the balance of the petty cash fund.
D) Employees who receive delivery of the goods should not be involved in recording the invoices into the accounting system.