Which of the following is a control activity in relation to occurence?

a.

When rental income is received, the accountant checks to ensure that the rental agreement with the tenant has not lapsed.

b.

When rental income is received, the accountant checks that the amount is in accordance with the rental agreement.

c.

The accountant reviews whether invoices have been received and processed for all advertising purchase orders.

d.

The accountant reviews whether invoices have been received and processed for all building repairs purchase orders.