Final answer:
The AP/CD process wants to ensure security, which typically does not include accounts payable master data. The focus is on safeguarding cash and accounts receivable master data, which are direct financial assets of a company, rather than the company's financial obligations reflected in accounts payable. The correct option is a. cash.
Step-by-step explanation:
The resources for which the AP/CD (Accounts Payable/Cash Disbursements) process wants to ensure security typically do not include accounts payable master data. This process focuses on ensuring the security of financial resources and the integrity of data related to transactions. The AP/CD process is integral to managing a company's finances, preventing fraud, and maintaining the accuracy of financial records.
Financial resources such as cash are indeed protected, as they constitute the readily available funds that the company uses for its operations and obligations. The security measures are also extended to accounts receivable master data because this represents money that the company is owed, which is a crucial part of the company's financial assets. However, accounts payable master data, representing the company's obligations to pay its suppliers and creditors, is not typically considered a resource for which the AP/CD process must ensure security, although the integrity and accuracy of this data are vital for financial management and reporting purposes.
Therefore, the correct answer is b. accounts payable master data. While the AP/CD process involves managing the records and transactions relating to accounts payable, ensuring security typically refers to safeguarding assets and resources against unauthorized access or loss, which more directly applies to cash and accounts receivable master data.