KW Ltd separates the billing and shipping functions and imposes independent checks to ensure that goods have been shipped prior to billing the customer. This is an example of:

Select one:

a.

Reducing the risk of over-billing

b.

Reducing the risk of failing to bill a customer for a valid sale

c.

Eliminating the risk of failing to ship goods that have been invoiced.

d.

Reducing the risk of under-billing