Which of the following would NOT represent good controls over cash disbursements?

A) Make all disbursements, other than very small ones, by check, debit card, or credit card.

B) Require only one signature for checks, especially larger ones.

C) Authorize all expenditures before purchase and verify the accuracy of the purchase itself.

D) The employee who authorizes payment should not also be the employee who prepares the check.

Answer: Require only one signature for checks, especially larger ones.