An effective control that protects against the preparation of improper or inaccurate disbursements would be to require that all checks be
a. Signed by an officer after necessary supporting evidence has been examined.
b. Reviewed by the treasurer before mailing.
c. Sequentially numbered and accounted for by internal auditors.
d. Perforated or otherwise effectively canceled when they are returned with the bank statement.
Answer: A
CPA Exam
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