An Auditor Learns That His Client Has Paid a Vendor

Multiple Choice

An auditor learns that his client has paid a vendor twice for the same shipment, once based upon the original invoice and once based upon the monthly statement. A control procedure that should have prevented this duplicate payment is:

A) prenumbering of payment vouchers.
B) use of a limit or reasonableness test.
C) prenumbering of receiving reports.
D) supporting documentation is examined before signing of cheques by an authorized person.