Which of the following controls MOST efficiently ensures that orders transmitted from a sales office to a production warehouse are received accurately and completely? 

Answer options:

A. Transaction totals and record counts should be sent and reconciled before transaction processing.
B. Parity checking should be incorporated into all data transmissions.
C. Data should be sent back to the originating site and compared to what was sent to production.
D. Continuity of numerical sequences for all sales orders should be checked.

B