An internal control narrative indicates that an approved voucher is required to support every check request for payment of merchandise. Which of the following procedures provides the greatest assurance that this control is operating effectively?

Select and examine canceled checks and ascertain that the related vouchers are dated no later than the checks.

Explanation:

This can be used for when you want to make sure that there are no mistakes regarding the canceled checks so no one can make use of them while they are canceled, also you have to make sure that the related vouchers are dated no later than the checks so you can be sure that the checks are canceled, it is sort of a double check.