Which of the Following Is the Best Control Procedure to Prevent

question 40

Multiple Choice

Which of the following is the best control procedure to prevent the payment of an invoice twice?

• A)Review of supporting documentation by the person signing the check.
• B)Requiring dual signatures on checks.
• C)Use of a check protector.
• D)Reconciliation of vendor statements to accounts payable.

---

Definitions:

Positive Reinforcement

A concept in behavioral psychology where a behavior is encouraged by rewarding it, thereby increasing the likelihood of its recurrence.

Aversive Punishment

Aversive Punishment involves applying an unpleasant stimulus with the goal of decreasing or eliminating an undesirable behavior.

Negative Reinforcement

The strengthening of a behavior because it removes or decreases an unpleasant experience or outcome.

Aversive Punishment

A form of punishment that involves introducing an unpleasant or painful stimulus in order to reduce the likelihood of a behavior reoccurring.