Questions Which of the following is regarded as a deficiency in internal controls that could result in a misstatement in the receiving department? O A Use a blind copy of the purchase order or a separate receiving report without a copy of the purchase order OB. Supplying the receiving department with electronic access to the purchase order O C. Payroll checks which are not distributed are returned back to the computer department supervisor D. The bank statement is reconciled by the manager, where reconciliations should be made against the manager's report of cash disbursements