Which of the following is not an internal control for checks received through the mail?

a. The mail clerk sends the cash receipts list and the customers' remittance advices to the accounting department

b. The mail clerk gives checks and money orders to the person who makes the bank deposit

c. The accounting department verifies the bank deposit by comparing the cash receipts list with the deposit slip from the bank

d. The accounting department counts the cash, prepares the deposit slip and deposits the cash in the bank