The voucher system requires that invoices be compared with receiving reports and express bills before a voucher is prepared and approved for payment.

		Unrecorded checks appear in the bank statement
		The treasurer takes funds by preparing a fictitious voucher charging "Miscellaneous General Expenses"
		An employee in the purchasing department sends through fictitious invoices and receives payment
		A cash shortage is covered by underfooting outstanding checks on the bank reconciliation
		A cash shortage is covered by omitting some of the outstanding checks from the bank reconciliation