Which control procedure would be most effective in addressing the following problems?

a. When entering a journal entry to record issuance of new debt, the treasurer inadvertently transposes two digits in the debit amount.

b. When entering a journal entry to record the issuance of new debt, the treasurer inadvertently transposes two digits in the account code.

c. The controller forgot to make an adjusting entry to record depreciation.

d. The treasurer makes a journal entry authorizing the write-off of a friend’s account.

e. The general ledger master file is stored on disk. For some reason, the disk is no longer readable. It takes the accounting department a week to reenter the past month’s transactions from source documents in order to create a new general ledger master file.

f. The controller sent a spreadsheet containing a preliminary draft of the income statement to the CFO by e-mail. An analyst intercepted the e-mail and used the information to sell his stock in the company before news of the disappointing results became public.
g. The controller made several errors when entering selected data into a spread¬ sheet from a report produced by the ERP system. As a result, the controller’s analyses were wrong.