Important Elements of an Internal Control System for Cash Disbursements

Important elements of an internal control system for cash disbursements include each of the following except:

A) Only authorized personnel should sign checks.
B) All expenditures should be authorized before a check is prepared.
C) All disbursements, other than very small disbursements, should be made by check.
D) The same person that prepares the check should also record it in the proper journal.