Proper implementations of reconciliation controls would be effective in detecting all of the following errors except: a

Proper implementations of reconciliation controls would be effective in detecting all of the following errors except:
a. Transactions were appropriately posted to individual subsidiary accounts, but
because of a computer malfunction, some of the transactions were not posted
to the master account.
b. The client has experienced inventory shrinkage that has caused the perpetual
inventory records to be overstated.
c. Three shipments were never invoiced because employees in the shipping room
colluded with a shipper to deliver goods to their own private company for resale
and never recorded the shipments on any documents.
d. A bank teller properly recorded all transactions involving checks but pocketed
all cash receipts, even though customers were given a receipt as evidence of the
deposit to their accounts.