Payments by EFT are an important internal control for all of the following reasons EXCEPT for:

Question $5$ options:

A$)$

the EFT must be approved by an authorized official.

B$)$

all EFT payments are made by the cashier in the Accounting Department.

C$)$

the EFTs provide a record of the payments.

D$)$

the authorizing official should study the evidence supporting the payment before approving the EFT.