An organization has a policy requiring two signatures on all checks written for amounts in excess of $10,000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists iF.

A. The auditor located two checks for $9,000 each that contained one authorized signature.
B. The $10,000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10,000.
C. The director of accounting was not one of the authorized signers.

D. There were several instances in which successively numbered checks for amounts between $5,000 and $10,000 were made payable to the same vendor.