A restaurant food chain has more than 680 restaurants. All food orders for each restaurant are required to be input into an electronic device, which records all food orders by food servers and transmits the order to the kitchen for preparation. All food servers are responsible for collecting cash for all their orders and must turn in cash at the end of their shift equal to the sales value of food ordered for their I.D.

number. The manager then reconciles the cash received for the day with the computerized record of food orders generated. All differences are investigated immediately by the restaurant.

Corporate headquarters has established monitoring controls to determine when an individual restaurant might not be recording all its revenue and transmitting the applicable cash to the corporate headquarters. Which one of the following would be the best example of a monitoring control?

a. The restaurant manager reconciles the cash received with the food orders recorded on the computer.

b. All food orders must be entered on the computer, and there is segregation of duties between the food servers and the cooks.

c. Management prepares a detailed analysis of gross margin per store and investigates any store that shows a significantly lower gross margin.

d. Cash is transmitted to corporate headquarters on a daily basis.