Which one of the following poses the biggest threat with respect to potential losses?

a. the petty cash custodian has the opportunity to seal cash; documentation for all disbursements from the fund must be submitted with the request for replenishment of the fund

b. an inventory clerk at a manufacturing plant has the ability to steal one complete television set from inventory a year; the theft will never be detected

c. a accounts receivable clerk, who approves sales returns and allowances, receives customer remittances and deposits them in the bank; limited supervision is maintained over the employee

d. an accounting clerk has the ability to record unauthorized journal entries; all journal entries are reviewed by an accounting department supervisor each month

e. a clerk in the invoice processing department fails to match a vendor’s invoice with its related receiving report; checks are not signed unless all appropriate documents are attached to a voucher.