First Federal S & L has an online real-time system, with terminals installed in all of its branches. This system will not accept a customer’s cash withdrawal instructions in excess of $1,000 without the use of a “terminal audit key.”

After the transaction is authorized by a supervisor, the bank teller then processes the transaction with the audit key. This control can be strengthened by

a. Online recording of the transaction on an audit override sheet.

b. Increasing the dollar amount to $1,500.

c. Requiring manual, rather than online, recording of all such transactions.

d. Using parallel simulation.