The most important controls over cash disbursements include all but which of the following?
A) Signing of checks by an authorized employee.
B) Random examination of the supporting documents by the authorized check signer before signing checks.
C) Prenumbering of checks and investigations of missing checks.
D) Separation of responsibilities for signing the checks and performing the accounts payable function.

Question

Quizplus · Accepted Answer

Random examination of supporting documents by the authorized check signer before signing checks is not considered one of the most important controls. Effective controls typically involve systematic and consistent verification processes rather than random checks to ensure all transactions are properly authorized and recorded.

The Most Important Controls Over Cash Disbursements Include All but Which