All of the following are essential cash payment internal controls except:

Multiple Choice

Using prenumbered check forms.

Making all payments by check except for payments from special-purpose cash funds such as a petty cash fund or a travel and entertainment fund.

Issuing checks only with an approved bill, invoice, or other document that describes the reason for the payment.

Ensuring that the person who records cash payments should be the one who both approves payments and writes the checks.