An internal auditor is planning an operational audit of the accounts payable function. Which of the following best mitigates the risk of the organization being a victim of disbursement fraud by employees?
A. Accounts payable payment records are checked against supplier invoices.
B. Accounts payable are aged by vendors.
C. The accounts payable trial balance is reconciled to the general ledger.
D. The accounts payable function is properly segregated from the cash custody function.
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