Below is a list of various procedures a local retailer has regarding its cash receipts.

Which control has the greatest chance of leading to errors or fraud?

Question $5$ Select one:

a$.$

The company opens its mail daily and makes a list of checks received.

b$.$

The company deposits checks and cash on hand into the bank account every day.

c$.$

The company does not require the bank deposit slip to be compared to the accounting records if the employee who made the deposit has been an employee for at least five years.

d$.$

The company encourages its employees to accept credit or debit cards from customers.