Which One of the Following Internal Accounting Control Procedures Is

Multiple Choice

Which one of the following internal accounting control procedures is effective in preventing duplicate payment of vendors' invoices?

A) The invoices should be stamped, perforated, or otherwise effectively cancelled before submission for approval of the voucher.
B) Cancelled cheques should be sent to persons other than the cashier or accounting department personnel.
C) Unused voucher forms should be prenumbered and accounted for.
D) Properly authorised and approved vouchers with appropriate documentation should be the basis for cheque preparation.