Which one of the following alternatives can be regarded as the best internal control to implement to mitigate the risk of goods received from suppliers not being transferred into the warehouse?

Select one:

a$.$

No movement of inventory should take place without a goods received note and material issue note.

b$.$

No movement of inventory should take place without a material requisition form from the warehouse.

c$.$

No movement of inventory should take place until the delivery note has been agreed to the invoice.

d$.$

No movement of inventory should take place until the goods received note has been compiled for inventory received.