Which of the following would NOT represent good controls over cash disbursements? O a. The company rewards and encourages its employees to take a yearly vacation. O b. The employee who authorizes payment should not be the same employee who prepares the check. Make all disbursements, other than very small ones, by check, debit card, or credit card. O d. Require only one signature for checks, especially larger ones. O e. Authorize all expenditures before purchase and verify the accuracy of the purchase itself. OC.