Which control procedure would be most effective in addressing the following problems?

a$.$ When entering a journal entry to record issuance of new debt, the treasurer inadvertently transposes two digits in the debit amount.

b$.$ The spreadsheet used to calculate accruals had an error in a formula. As a result, the

controller$$s adjusting entry was for the wrong amount.

c$.$ The controller forgot to make an adjusting entry to record depreciation.

d$.$ A sales manager tipped off friends that the company$$s financial results, to be released tomorrow, were unexpectedly good.

e$.$ The general ledger master file is stored on disk. For some reason, the disk is no longer

readable. It takes the accounting department a week to reenter the past month$$s transactions from source documents in order to create a new general ledger master file.

f$.$ The controller sent a spreadsheet containing a preliminary draft of the income statement to the CFO by e$-$mail. An investor intercepted the e$-$mail and used the information

to sell his stock in the company before news of the disappointing results became public.

g$.$ A company$$s XBRL business report was incorrect because the controller selected

the wrong element from the taxonomy.

h$.$ Instead of a zero, an employee entered the letter o when typing in data values in an

XBRL instance document.