Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 5

Which of the following control activities is not usually performed in the accounts payable department?
A) Matching the vendor's invoice with the related receiving report.
B) Approving vouchers for payment by having an authorized employee sign the vouchers.
C) Indicating the asset and expense accounts to be debited.
D) Accounting for unused prenumbered purchase orders and receiving reports.