An Entity's Internal Control Requires That for Every Check Request

Multiple Choice

An entity's internal control requires that for every check request there be an approved voucher, supported by a prenumbered purchase order and a prenumbered receiving report. To determine whether checks are being issued for unauthorized expenditures, an auditor most likely would select items for testing from the population of all:

A) purchase orders.
B) canceled checks.
C) receiving reports.
D) approved vouchers.