At Antman, Inc. quarterly revenue comes in at $9.00 per share after the closing of the accounting records, which is unfortunately below analysts' consensus quarterly top line revenue forecast of $9.05 per share. The CFO calls down to accounting and directs them to leave the books open one more day and then backdate the first day of next quarter's revenues as if they were this quarter's revenues. The CFO then calls the CEO and says, "Boss I've got good news, we beat analysts' top-line revenue forecasts again this quarter!" What type of internal control concern, if any, does this vignette illustrate?

a.Weak independent internal verification.

b.Weak control environment (poor tone at the top).

c.Weak authorization controls.

d.Weak segregation of duties.

e.Weak procedures to enter revenue transaction totals in the general ledger.