A Company's Internal Control System Requires That an Approved Payables

Multiple Choice

A company's internal control system requires that an approved payables voucher,supported by a purchase order and a receiving report,accompany every cheque requisition.To determine whether cheques are being issued for unauthorized expenditures,an auditor is most likely to select items for testing from the population of all ________.

A) purchase orders
B) cancelled cheques
C) receiving reports
D) approved vouchers