Which of the following control procedures would most likely assure that access to shipping, billing, inventory control, and accounting records is restricted to personnel authorized by management?

a. Segregate responsibilities for authorization, execution, and recording, and prenumber and control custody of documents.

b. Establish the cash receipts function in a centralized location and require daily reconciliation of cash receipts records with deposit slips.

c. Establish policy and procedures manuals, organization charts, and supporting documentation.

d. Periodically substantiate and evaluate recorded account balances.

Choose the correct answer.