Which of the Following Is the Most Effective Test of Control

Multiple Choice

Which of the following is the most effective test of control to detect vouchers prepared for the payment of goods that were not received?

A) Counting of goods upon receipt in the storeroom.
B) Matching of purchase order, receiving report and supplier invoice for each voucher in the accounts payable department.
C) Comparison of goods received with goods requisitioned in the receiving department.
D) Verification of vouchers for accuracy and approval in the internal audit department.