CMA Adapted In a well-designed internal control structure, two tasks that should be performed by different persons are

a. preparation of purchase orders and authorization of monthly payroll.

b. preparation of bank reconciliations and recording of cash disbursements.

c. distribution of payroll checks and approval of credit sales.

d. posting of amounts from both the cash receipts journal and cash disbursements journal to the general ledger.

e. posting of amounts from the cash receipts journal to the general ledger and distribution of payroll checks.