Which of the Following Is an Effective Internal Accounting Control

Multiple Choice

Which of the following is an effective internal accounting control over cash payments?

A) A check- signing machine with two signatures should be used.
B) Checks should be prepared only by persons responsible for cash receipts and disbursements.
C) Spoiled checks that have been voided should be disposed of immediately.
D) Signed checks should be mailed under the supervision of the check signer.