18. Below is an internal control associated with some financial statement audit cycle that the auditors identified for one of their clients. Indicate the control activity that is being considered in this case. right "Collections by checks are received by mail, the receptionist receives said correspondence and endorses the checks before transferring them to the credit department."

a. Independent check on performance

b. Segregation of tasks (adequate separation of duties)

c. Proper authorization of transactions and activities

d. Adequate documents and records