When accounting for employee purchases, effective internal controls could include which of the following?

A) Employees should be required to provide receipts and justification for those receipts every six months.

B) Only those employees that need to make timely business expenditures should receive authorization.

C) The same employee should review receipts and supporting documents to ensure all expenditures are made appropriately.

D) To ensure timely expenditures, no pre-approval should be required for major purchases.

Answer: Only those employees that need to make timely business expenditures should receive authorization.