Match the system failure to a control plan that would best prevent the system failure from occurring. A. Procedures for rejected inputs. B. Tickler file of open POs and receiving reports. C. Independent authorization to make payment. D. Reconcile bank account. E. Match invoice, PO, and receipt 1. Pownal Company was sent an invoice for goods that were never select received. The invoice was paid in full. 2. Dewey, Inc. has several vendors who do not send invoices in a timely manner. Terms for payment are based on dates that goods are received, select and discounts are being lost due to the late receipt, entry, and payment of these invoices. 3. Washington Company processes invoices in batches. The accounts payable program performs a three-way match of the invoice with the PO and receiving report. Those that match are recorded on the accounts select payable master data. Those that do not match are printed on an exception and summary report. Some of these invoices are legitimate but are never recorded. 4. Betty Saunders, the cashier at Southwick Company, has been writing select small checks to herself for many months. No one has noticed. 5. On a weekly basis, Pete, the cash disbursements clerk at Dalton Company, prepares a batch of payments, including some to himself, and select sends the batch to the treasurer for approval. Pete has worked out a deal with Sue, who works in the treasurer's office, to approve these batches, and they split these fraudulent payments