Which of the Following Internal Control Activities Is Not Usually

Multiple Choice

Which of the following internal control activities is not usually performed in the accounts payable department?

A) Indicating the asset and expense accounts to be debited.
B) Accounting for unused pre-numbered purchase orders and receiving reports.
C) Matching the vendor's invoice with the related receiving report.
D) Approving vouchers for payment by having an authorised employee sign the vouchers.