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A is corrent because the bookkeeper’s access both to blank checks and the signature plates allows that person to embezzle cash by writing and signing checks and subsequently to hide the embezzlement during the reconciliation process. 
B is incorrect because with adequate internal control the accounts receivable bookkeeper will ordinarily use such a list to make entries (the bookkeeper’s function is a recordkeeping one).
C is incorrect because a "three-way match" of the vendor’s invoice with the related purchase order and receiving report is a control in that the person approving the voucher will do so only after the bill (vendor’s invoice) is compared with evidence the items were purchased (purchase order) and received (receiving report).
D is incorrect because the treasurer should sign and mail the checks and cancel supporting documents so payments are not made a second time.