Happy's Nutty clownery ordered 82 bags of balloons from a supplier but received only 28. which of the following controls is most likely to have caught this error? A. Separation of duties in cash receipts B. Formalizing the process for authorizing the purchase of goods C. Requiring purchasing agents to disclose relationships with vendors and purchasers D. An automated receiving system that includes multiple points of scanning of received goods

is not answer B