Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 46

Which of the following control activities could prevent a paid disbursement voucher from being presented for payment a second time?
A) Vouchers should be prepared by individuals who are responsible for signing disbursement checks.
B) Disbursement vouchers should be approved by at least two responsible management officials.
C) The date on a disbursement voucher should be within a few days of the date the voucher is presented for payment.
D) The official signing the check should compare it with the voucher and should stamp "paid" on the voucher documents.