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