Which One of the Following Is a Sound Internal Control

Multiple Choice

Which one of the following is a sound internal control procedure for cash disbursements?

A) Making copies of purchase orders for the receiving department so they know how many items to be expected upon delivery
B) Using presigned checks to facilitate payment within the cash discount period
C) Comparing purchase requisitions, purchase orders, receiving reports, and invoices
D) Requiring the signature of the purchasing department supervisor on checks