Access controls prevent and detect unauthorized and illegal access to the firm$$s assets. The physical assets at risk in the revenue cycle are inventories and cash. Limiting access to these items would NOT include:

A$)$ Locking cash drawers and safes in the cash receipts department

B$)$ Making the mail room responsible for opening and recording cash and cheques received from clients

C$)$ Warehouse security, such as fences, alarms, and guards

D$)$ Using a safe or night deposit box for cash