Which of the following would be a potential control deficiency because of a lack of segregation of duties?

A. The person responsible for maintaining the accounts receivable subsidiary ledger is also responsible for maintaining the accounts payable subsidiary ledger.

B. The person who is responsible for ordering equipment is also responsible for inspecting the equipment when it is received before it is released to the shop floor.

C. The person who reconciles the bank accounts is also responsible for reconciling the accounts receivable subsidiary ledger to the control account in the general ledger.

D. The person who is responsible for receiving inventory ordered is also responsible for custody of the inventory and releasing it to the factory as authorized requisitions are received.