A CPA Learns That His Client Has Paid a Vendor

Multiple Choice

A CPA learns that his client has paid a vendor twice for the same shipment; once based upon the original invoice and once based upon the monthly statement sent from the vendor.A control procedure that should have prevented this duplicate payment is

A) Prenumbering of disbursement vouchers.
B) Attachment of the receiving report to the disbursement report.
C) Use of a limit or reasonableness test.
D) Prenumbering of receiving reports.