Next, you will find an internal control associated with some audit cycle of the financial statements that the auditors identified for one of their clients. Indicate the control activity that is being considered in this case.

"The accounts receivable control account of the general ledger is reconciled against the accounts receivable subsidiary on a monthly basis."

to. Segregation of duties (adequate separation of duties)

b. Adequate documents and records

c. Physical controls over assets and records (physical controls)

d. Independent check on performance