Which of the following poses an internal control problem?

A		Sales representatives have authority to increase customers' credit limits in $1,000 increments.
B		When customer payments are received in the mail, checks are sent to the cashier's office and remittance advices are sent to the accounts receivable department.
C		Physical inspection of inventory quantity and condition is outsourced to a firm that specializes in this service.
D		Products are released from inventory after a warehouse employee and a shipping clerk both sign the pick list.

Matching customer account numbers and inventory item numbers to the numbers in the customer and inventory master files is an example of a

A		completeness test.
B		validity check.
C		field check.
D		reasonableness test.