Sally works in the accounts payable area of Timeless and is responsible for payments to suppliers. At present, she undertakes a three way matching process before any invoices can be paid, but she finds this process time consuming and wants to move to matching just the receiving report and the supplier invoice. You have advised her that this would be an internal control issue as comparing quantities on a vendor invoice to quantities on the receiving report would not prevent or detect which of the following situations?

	a.	update of wrong inventory items due to data entry error
	b.	order for an excessive quantity of inventory
	c.	theft of inventory by receiving department employees
	d.	receiving and accepting inventory not ordered