Which of the Following Necessary Controls Would Address Potential Misstatement

Multiple Choice

Which of the following necessary controls would address potential misstatement arising from a voucher being paid twice?

A) Periodic independent bank reconciliations.
B) Electronic cancellation of vouchers and supporting information when a check is issued.
C) Separate duties for approving payment vouchers and sighing checks.
D) The computer compares the sum of checks issued with the entry to cash disbursements.
E) Only authorized personnel are permitted to run the cash disbursements program and handle checks.