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C is corrent because reconciling the vendors’ monthly statements with the subsidiary ledger for payables should disclose a difference in the month following the error.
A is incorrect because such confirmations will only detect the error quarterly which is neither timely nor efficient.
B is incorrect because footing the purchases journal is unlikely to detect the error since the journal’s totals will have been mathematically accumulated properly.
D is incorrect because the incorrect total will be reflected in both the purchases journal and in the ledger accounts. Thus, the error would not be detected by this internal control measure.