Effective internal control includes all the following steps except:

Select one:

a. The Customer Order department prepares a sales order upon receipt of an order.

b. The Billing department compares what was shipped with what was ordered and prepares and mails a sales invoice.

c. The Accounting department receives the checks and the mailroom listing of checks received and prepares the daily bank deposit.

d. The Accounting department reconciles the bank statement with accounting records.