In: Accounting
| A. | 
 loss or destruction of general ledger data.  | 
|
| B. | 
 inaccurate adjusting entries.  | 
|
| C. | 
 unauthorized adjusting entries.  | 
|
| D. | 
 fraudulent financial reporting.  | 
Spreadsheet error protection controls reduce the risk of
Option b, inaccurate adjusting entries.
Reason : Spreadsheet error protection controls is one of the tools to reduce inaccurate adjusting entries in general ledger and reporting system.