Which of the following necessary controls would address a potential misstatement arising from a voucher being paid

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Which of the following necessary controls would address a potential misstatement arising from a voucher being paid twice?
1) Periodic independent bank reconciliations
2) Electronic cancellation of vouchers and supporting information when a check is issued
3) Separate duties for approving payment vouchers and sighing checks
4) A computer comparing the sum of checks issued with the entry to cash disbursements
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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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