One form of accounts payable fraud occurs when the accounts payable

Question

One form of accounts payable fraud occurs when the accounts payable clerk or another employee steals a cheque made payable to a legitimate vendor. The purchases information is then resubmitted for payment and the second cheque sent to the vendor. How could such a theft be prevented?

A) cancel supporting documents to prevent their being re-used

B) make sure that all payments are supported by valid documents

C) reconcile the transaction files to the accounts payable master file

D) have receiving reports authorized independently