Fabre Travels, a large travel agency, has put in place the following controls. Which of these controls represents a company-level control?

a. Each travel agent must sign a letter at the beginning of each year acknowledging they read and understood the company’s code of conduct.

b. Payroll of each travel agent must be approved by the head of their department prior to being processed.

c. A random review of calls made by the agents is made by the VP Operations to monitor the quality of the communication between an agent and the client.

d. If a travel agent wants to award a discount to a customer on a particular trip, they must obtain an authorization from their manager.