Assume That the Auditors Are Concerned About Disbursement Transactions That

Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts. Which procedure(s) would possibly identify these transactions? $$\begin{array} { | l | c | c | } \hline \text { Item } & \begin{array} { c } \text { Trace fom source } \\\text { documents to journals }\end{array} & \begin{array} { c } \text { Vouch from joumal } \\\text { to source documents }\end{array} \\\hline \text { A. } & \text { No } & \text { No } \\\hline \text { B. } & \text { No } & \text { Yes } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { Yes } & \text { Yes } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D