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B is corrent because requiring an officer to sign a check only after necessary supporting evidence is provided will be an effective internal control measure. This procedure would allow checks to only be written for disbursements which have accurate, supporting documentation.
A is incorrect because sequentially numbered checks only guard against unauthorized and unrecorded checks.
C is incorrect because perforation should be made to the supporting documentation rather than to the already canceled check which is returned with the bank statement.
D is incorrect because the treasurer would provide an authorization function in addition to custodianship over cash. These two functions should be segregated for effective internal control.