Which of the following would be the most effective preventative control to reduce these losses?

During an audit engagement of a large retail store, internal auditors noted significant discrepancies between available inventory and sales and suspect an abuse of cash register refunds and voids.

Which of the following would be the most effective preventative control to reduce these losses?
A . Ensure that returned merchandise is restocked to shelves or sent to the manufacturer by an independent employee.
B. Call a sample of customers who returned merchandise to test the legitimacy of the returns and check refund amounts.
C. Require that a manager use a reserved register code to approve voids or refunds.
D. Analyze voids and refunds by employee, credit card number, and amount for unusual numbers, amounts, or patterns.

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Answer: C