10. Which of the following statements least justifies the need for receiving reports? a. They reduce the risk that goods will be purchased on behalf of the Company for personal use by employees. b. They help prevent paying for goods before they have been examined as satisfactory by the Company. c. They create an audit trail that bridges the purchasing and cash disbursements cycles. d. They help to ensure that only authorized goods are received by the Company. e. They provide assurance to the vendor that all goods were received in good condition.