Which of the following control activities would best protect against the preparation ofimproper or inaccurate cash disbursements?a. All checks must be signed by an officer designated by the board of directors.b. All signed checks must be reviewed and compared with supporting documentation by thetreasurer before mailing.c. All checks must be sequentially numbered and accounted for by internal auditors.d. All checks must be perforated or otherwise effectively canceled when they are returnedwith the bank statement.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Which of the following control activities would best protect against the preparation of
improper or inaccurate cash disbursements?
a. All checks must be signed by an officer designated by the board of directors.
b. All signed checks must be reviewed and compared with supporting documentation by the
treasurer before mailing.
c. All checks must be sequentially numbered and accounted for by internal auditors.
d. All checks must be perforated or otherwise effectively canceled when they are returned
with the bank statement.

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