Which of the following controls would most effectively ensure that recorded purchases are free of material misstatements?

A) the receiving department compares the quantity ordered on the purchase orders with the quantity received on receiving reports
B) vendor invoices are compared with purchase orders by an employee who is independent of the receiving department
C) receiving reports require the signature of the individual who authorized the purchase
D) purchase orders, receiving reports, and vendor invoices are independently matched when preparing vouchers

D) purchase orders, receiving reports, and vendor invoices are independently matched when preparing vouchers