Jackson, the purchasing agent of Judd Hardware Wholesalers, has a relative who owns a retail hardware store.Jackson arranged for hardware to be delivered by manufacturers to the retail store on a COD basis thereby enabling hisrelative to buy at Judd’s wholesale prices. Jackson was probably able to accomplish this because of Judd’s poor internalcontrol overa)Purchase orders.b)Purchase requisitions.c)Cash receipts.d)Perpetual inventory records