Which of the following responses would be most effective to mitigate this risk?

During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to include in the daily reconciliation process.

Which of the following responses would be most effective to mitigate this risk?
A . The treasury supervisor establishes a threshold for amounts on bank statements to be reconciled against data in the system
B . The treasury analyst performs a daily reconciliation of al bank statements obtained via email against data in the system
C . The treasury analyst reviews a daily report automatically generated by the treasury system, which shows bank statements that have not been uploaded into the accounting system.
D . The treasury supervisor seeks an annual confirmation from the bank regarding the bank statements processed within a year

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Answer: C