登录之后可查看解析

A is corrent because a goal under strong internal control is to segregate transaction authorization, recordkeeping and custody of assets. Because an individual who receives cash and writes off receivables has both custody of cash and recordkeeping responsibility it makes this answer correct. A possible fraudulent scheme here is for that individual to collect cash on an account, not report that payment, and then write off the receivable as uncollectible.
B is incorrect because while this lack of reconciliation represents a control deficiency, fraud is less likely here.
C is incorrect because while an error of inappropriate valuation of inventory may occur, it is less likely to be fraudulent.
D is incorrect because one would expect a fictitious transaction to overstate both revenues and receivables; the example given results in a journal entry with no debit and two credits— revenues and receivables.