Exercise 6-7 Voucher system and control of cash payments LO P1 Determine whether each cash payment procedure is an internal control strength or weakness. Strength or Weakness Cash payments In the voucher system, the company's accounting department requests purchases of inventory and records the transaction 2. The owner of a small business has authority to write and sign checks 3. Requesting and receiving merchandise is handled by the same department. 4. Only authorized departments and individuals can incur liabilities 5. A voucher system is used for all payments of liabilities 6. To save time, all departments are allowed to incur liabilities