An auditor is considering controls in the receiving department to determine if only authorized purchases are being accepted. Which of the following documents should the auditor examine?

• A.A note documenting a telephone conversation with a purchasing agent.
• B.A blind (no quantities shown) copy of the purchase order received directly from the purchasing department.
• C.A bill of lading that has been accepted directly by the receiving department.

D.An invoice that has been sent by the supplier directly to accounts payable.