1 Sign checks and also cancel supporting documents.
This answer is correct.
Checks for disbursements should be signed by an officer, normally the CFO, after necessary supporting evidence has been examined. The documentation typically consists of a voucher, purchase order, receiving report, and a vendor invoice. Canceling vouchers and supporting papers (with perforations, ink, etc.) upon payment of the voucher prevents the payment of a duplicate voucher. If the person signing the check cancels the documents, they cannot be recycled for duplicate payments. Securing the paid-voucher file from access by the accounts payable clerk is another effective control.