Answer (D) is correct. Having an independent third party prepare the bank reconciliations would reveal any discrepancies between recorded deposits and the bank statements. A bank reconciliation compares the bank statement with company records and resolves differences caused by deposits in transit, outstanding checks, NSF checks, bank charges, errors, etc. The other answer choices are controls implemented before deposits are prepared and recorded in the company’s books. The problem here is the detection of the diversion of funds that have been properly recorded upon receipt.