Which of the following poses an internal control problem?

a.

Purchasing clerks create new suppliers and the controller approves these suppliers

b.

Warehouse staff prepare a pick list, pick the items, enter the picked items in the pick list and update inventory records

c.

Payroll account is separate from the general expenditure account to monitor and track payroll payments and expenses

d.

New employees are interviewed and recruited by both the supervisor and the HR officer.