The Most Important Controls Over Cash Disbursements Include All but Which

Multiple Choice

The most important controls over cash disbursements include all but which of the following?

A) Signing of checks by an authorized employee.
B) Random examination of the supporting documents by the authorized check signer before signing checks.
C) Prenumbering of checks and investigations of missing checks.
D) Separation of responsibilities for signing the checks and performing the accounts payable function.