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.