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Answer (B) is correct . Independent reconciliation of bank accounts is necessary for effective internal control. Persons involved in making disbursements or receiving payments should not reconcile the bank statement with the accounting records. Segregating these functions reduces the opportunity for perpetrating and concealing fraud.

Answer (A) is incorrect because Someone who does not have custody of assets should reconcile the bank statements to accounting records.
Answer (C) is incorrect because The question does not indicate that the treasurer has access to the accounting records and thus has the ability to make unauthorized adjustments to the cash account.
Answer (D) is incorrect because Effective control measures would provide the two opportunities to two different persons in positions of responsibility, the treasurer and the controller.