The positive (as opposed to the negative) form of receivables confirmation is preferred when:

The positive (as opposed to the negative) form of receivables confirmation is preferred when:

        a. internal control surrounding accounts receivable is considered to be effective.
b. there is reason to believe that a substantial number of accounts may be in dispute.
c. a large number of small balances are involved.
d. there is reason to believe a significant portion of the requests will be made.