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.

"Check collections are received by mail, the receptionist receives such correspondence and endorses the checks before transferring them to the credit department."

to. Adequate documents and records

b. Independent check on performance

c. Segregation of duties (adequate separation of duties)

d. Proper authorization of transactions and activities