The purchasing director of ABC Co. allegedly set up several accounts with names similar to legitimate vendors, then had payments intended for these legitimate vendors be sent to his dummy corporation and later cashed the same checks. Which of the following control CANNOT help the company to prevent the purchasing director from receiving the payment?

Select one:

a. Have accounting department run Tax Identification Number (TIN) matching program to check the authentication of the TIN before making the first payment

b. Require dual approvals before a new vendor is added

c. Limit access to change vendor maser file to the employee who does not conduct independent verification of the file.

d. Internal auditors check the duplication of vendors in file that have the same Tax Identification Number