Green-Green Market Ltd is a wholesaler supplying

fresh fruits and vegetables to a small number of large retail grocery stores

across South Africa. Green-Green Market Ltd has recently decided to expand

sales to smaller retail grocery stores. The following control procedure takes

place in the revenue and receipts cycle:

All journal entries for the write-off of

a debtor, are authorised by Mr Doubtful, the credit controller and the senior

financial accountant, Mr Moneymaker.

Which one of the following alternatives best

describes the component of

internal control the above procedure relates to?