Which of the following is not a proper control over preparation and signing of cheques? requiring that pre-numbered cheques are used requiring that the supporting documents are marked as paid once the cheque is signed requiring that the signed cheques and the supporting documents are returned to the AP clerk for mailing requiring that an authorized person sign the cheques QUESTION 10 When using ADA during substantive testing, which of the following is false? auditor concluded that the client has effective controls around their information systems auditor will rely on the five-step process to help plan the test auditor concluded that entire population can be tested auditor concluded that the client has effective internal controls which can be relied upon