Which of the following IT application control procedures would be most effective in assuring that recorded purchases are accurately recorded for transactions that actually occurred?

a. The software application compares the quantity ordered from purchase order information with the quantity received from the receiving department.

b. Vendor invoice information is compared with purchase order information.

c. Receiving reports require the signature of the individual who authorized the purchase.

d. The software application matches voucher information with information supporting purchase orders, receiving reports, and vendor invoices.