Controls over the recording of cash payments include:

(a) an independent check by the accounting supervisor of the agreement of the amounts journalized and posted to accounts payable with the cheque summary received from the accountant.

(b) an independent check of the agreement of the total of cheques issued with a batch total of the vouchers processed for payment.

(c) the cheque signer should control the mailing of the cheques.

(d) pre-numbered cheques should be used.