19. Accounts payable clerk records accounts payable and initiates the cash disbursement process. As a part of internal control, three documents shall be presented to him or her before an A/P is recorded. Please name the three documents. Who has the authority to sign payment checks and mail them to suppliers? 19. Accounts payable clerk records accounts payable and initiates the cash disbursement process. As a part of internal control, three documents shall be presented to him or her before an A/P is recorded. Please name the three documents. Who has the authority to sign payment checks and mail them to suppliers