An internal control narrative indicates that an approved voucher is required to support every check request for payment of merchandise.Which of the following procedures provides the greatest assurance that this control is operating effectively?
A)Select and examine vouchers and ascertain that the related canceled checks are dated no later than the vouchers.
B)Select and examine vouchers and ascertain that the related canceled checks are dated no earlier than the vouchers.
C)Select and examine canceled checks and ascertain that the related vouchers are dated no earlier than the checks.
D)Select and examine canceled checks and ascertain that the related vouchers are dated no later than the checks.

Question

Quizplus · Accepted Answer

Selecting and examining canceled checks and ensuring that the related vouchers are dated no later than the checks directly tests whether payments (checks) are made based on approved vouchers, which is the essence of the control being evaluated.

An Internal Control Narrative Indicates That an Approved Voucher Is