A grants management system is used to calculate grant payments. Once per day, a batch interface extracts grant amounts and payee details from this system for import into the finance system so payments can be made overnight. Which of the following controls provides the GREATEST assurance and completeness of the imported payments?

A. Performing monthly bank reconciliations in a timely manner
B. Restricting access to the grants and finance systems
C. Reviewing transaction logs for anomalies
D. Reconciling data from both systems