Harper Company uses a voucher system for cash payments. Jonathan Bartell, the bookkeeper, receives and verifies the invoices. He then prepares the voucher and enters the voucher in the voucher register. When the voucher is due, Mr. Bartell prepares and signs the check and enters the payment in the check register. 

Instructions: 

Auditing involves more than checking the accuracy of amounts and calculations. It also includes checking processes to see whether proper procedures are being used. In this example, is Harper Company following proper procedures for its voucher system? Explain.