The auditor finds a situation in which the same individual has the ability to collect receivables, make deposits, issue credit memos, and record receipt of payments. The auditor suspects the individual may be stealing from cash receipts. Which of the following audit procedures will be most effective in detecting cash receipts theft in this scenario?

A. Send positive accounts receivable confirmations to a random sample of customers.

B. Send negative confirmations to all outstanding accounts receivable customers.

C.Perform a detailed review of debits arising from customer discounts, sales returns, and other adjustments.

D. Trace the details of a sample of bank deposits back to the cash receipts journal.