Choice "A" is correct. EFT (electronic funds transfers), either international or domestic, will normally result in reduced data entry errors because the data transfers are system-to-system transfers with less data entry and thus fewer "human" errors.
Choice "b" is incorrect. The "creation of multilingual disaster recovery plans" is a pure distracter. Disaster recovery plans do not have to be multilingual and, even if they are, that does nothing to affect international cash transactions one way or the other.
Choice "d" is incorrect. Off-site storage of foreign source documents has nothing to do with electronic funds transfer for international cash transactions. If it is good to store foreign source documents off-site, it would also be good to store domestic source documents off-site. Either way, where source documents are stored has nothing to do with electronic funds transfer, either international or domestic.
Choice "c" is incorrect. There is not anything about electronic funds transfer, international or non-international, which will necessarily improve, or necessarily damage, the audit trail for cash transactions.