Which of the Following Controls Could Help Mitigate Expense Reimbursement

Which of the following controls could help mitigate expense reimbursement fraud?

A) Requiring receipts to be submitted for all expenses.
B) Requiring manager approval for cash and check disbursements
C) Implementing segregation of duties so that employees receiving payments do not also send invoices to customers
D) Implementing segregation of duties so that employees executing sales do not also perform inventory counts and write-offs