An Internal Control Questionnaire Indicates That an Approved Receiving Report

Multiple Choice

An internal control questionnaire indicates that an approved receiving report is required to accompany every cheque request for payment of merchandise. Which of the following tests of control provides the greatest assurance that this control is operating effectively?

A) Select and examine receiving reports and ascertain that the related voucher documents are dated no later than the receiving reports.
B) Select and examine receiving reports and ascertain that the cancelled voucher documents are dated no earlier than the receiving reports.
C) Select and examine voucher documents and ascertain that the related receiving reports are dated no later than the date of payment.
D) Select and examine voucher documents and ascertain that the related receiving reports are dated no earlier than the date of payment.