The AR clerk prepares an invoice based on the updated pricing in the inventory master file, but this is different from the original quote accepted by the customer. Which control will not prevent or detect this weakness?

a.

Independent check of invoice against the sale order and the accepted quote before approval

b.

Reconciling sales invoices in the billing department to the total debits of accounts receivable subsidiary ledgers.

c.

Automatic matching of invoice against sales order and quote and notification of any discrepancies to AR and Sales department.