To prevent the misappropriation of petty cash at a client's regional office, which of the following controls should management implement?

Test yourself: pick an answer

• A)Keep the petty cash float unlimited to handle any unexpected large expenses.
• B)Allow all junior staff unrestricted access to the cash box to speed up operational purchases.
• C)Conduct periodic surprise physical counts of the petty cash by a senior official independent of the petty cash custodian.
• D)Replenish the petty cash float every day without requiring receipts for prior expenses.