At TechWorld Solutions, customer invoices are generated automatically by the accounting software after a sales order is completed. The invoices are then sent to customers via email. Payment terms are net $30$ days. The accounts receivable aging report is reviewed by the finance manager on a quarterly basis. There are no further procedures in place with regards to trade receivables.

What is the most prevalent risk in this scenario that could be lowered to an acceptable level by implementing the right key control?

A$.$ The accounting software may generate incorrect invoices.

B$.$ Payments may not be collected in a timely manner, leading to cash flow issues.

C$.$ The finance manager may not properly review the aging report.

D$.$ Invoices may be sent to the wrong customers.