Which of the following would not be considered a first line of defense in the Three Lines of Defense model?

a$.$ A divisional controller conducts a peer review of compliance with financial control standards.

b$.$ An accounts payable clerk reviews supporting documents before processing an invoice for payment.

c$.$ An accounting supervisor conducts a monthly review to ensure all reconciliations were completed properly.

d$.$ A production line worker inspects finished goods to ensure the company$$s quality standards are met.