Detailed Explanation:

Rationale for Correct Answer:In sound internal controls, the person initiating electronic payments should not also be responsible for setting filters or approving transactions. This creates a segregation of duties violation. Therefore, statement D is false.

Analysis of Incorrect Options:

A. Positive pay for ACH – True; it helps verify transactions.

B. ACH blocks – Correct; a control against unauthorized debits.

C. Lack of physical evidence – True; electronic fraud lacks paper trails, making detection harder.

Key Concept: Electronic payment tampering controls.