An Entity's Internal Control Structure Requires for Every Check Request

question 45

Multiple Choice

An entity's internal control structure requires for every check request that there be an approved voucher, supported by a prenumbered purchase order and a prenumbered receiving report. To determine whether checks are being issued for unauthorized expenditures, an auditor most likely would select items for testing from the population of all

• A)purchase orders.
• B)canceled checks.
• C)receiving reports.
• D)approved vouchers.