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.