A CPA learns that his client has paid a vendor twice for the same shipment; once based upon the original invoice and once based upon the monthly statement sent from the vendor. A control procedure that should have prevented this duplicate payment is

• a.use of a limit or reasonableness test.

• b.prenumbering of disbursement vouchers.

• c.prenumbering of receiving reports.

• d.attachment of the receiving report to the disbursement report.