Which of the following control activities could 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 stamp "paid" on the voucher documents.

Question

Quizplus · Accepted Answer

The official signing the check should compare the check with the voucher and should stamp "paid" on the voucher documents. This prevents the voucher from being presented for payment a second time as it will already have been stamped as "paid." Choices A and B are preventative controls for ensuring proper approval and documentation of disbursement vouchers. Choice C relates to timely recording of transactions and would not prevent a voucher from being presented for payment a second time.

Which of the Following Control Activities Could Prevent a Paid