Which of the following is an effective control that encourages receiving department personnel to count and inspect all m

[answerhappygod]

Which of the following is an effective control that encourages
receiving department personnel to count and inspect all merchandise
received?
Multiple Choice
Quantities ordered are excluded from the receiving department
copy of the purchase order.
Vouchers are prepared by accounts payable department personnel
only after they match item counts on the receiving report with the
purchase order.
Receiving department personnel are expected to match and
reconcile the receiving report with the purchase order.
Internal auditors periodically examine, on a surprise basis, the
receiving department copies of receiving reports.