Which of the following controls would be most effective in assisting the organi- zation in achieving the completeness objective? 

a. All employee time cards should be collected by the supervisor and transmitted directly to the payroll department for processing. 

b. All shipments must be approved by the credit manager to ensure that the total invoice amount does not exceed approved limits. 

c. All receipts of merchandise must be independently counted or weighed by someone in the receiving department who also reviews the goods for quality control deficiencies. 

d. All shipments must be recorded on prenumbered shipping documents that are  independently accounted for. Fantina in detecting