Controls Over the Preparation and Signing of Chequinclude All of the Following

Controls over the preparation and signing of chequinclude all of the following except:

A) authorized personnel in the accounting department should be responsible for signing the cheques.
B) the cheque requisition and supporting documents should be cancelled (stamped) when the cheque is signed.
C) the signed cheque and the supporting documents should be returned to the accounts payable clerk for review and mailing.
D) prenumbered cheques should be used.