Which of the Following Is an Internal Control That Would

Multiple Choice

Which of the following is an internal control that would prevent a paid disbursement voucher from being presented for payment a second time?

A) Vouchers should be prepared by individuals who are responsible for signing disbursement checks.
B) Disbursement vouchers should be approved by at least two responsible management officials.
C) The date on a disbursement voucher should be within a few days of the date the voucher is presented for payment.
D) The official signing the check should compare the check with the voucher and should "cancel" the voucher documents by marking them "paid."