Important internal controls for the vendor master include all the following except:

a. Requiring approval by independent person before the change is made to vendor master. 

b. Including one-time vendors (i.e., vendors that are paid only once) in the vendor master. 

c. Performing an independent review of any changes to the vendor master file. 

d. Calling the supplier to verify that the information is accurate. 

e. Making the supplier complete a vendor application form before paying the supplier