Which of the following is an example of a preventive control in an accounts payable system?

A. The system only allows payments to vendors who are included in the system’s master vendor list.
B. Policies and procedures are clearly communicated to all members of the accounts payable department.
C. The system produces daily payment summary reports that staff use to compare against invoice totals.
D. Backups of the system and its data are performed on a nightly basis and tested periodically.