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Answer (D) is correct . A voucher should not be prepared for payment until the vendor’s invoice has been matched against the corresponding purchase order and receiving report. This procedure provides assurance that a valid transaction has occurred and that the parties have agreed on the terms, such as price and quantity.

Answer (A) is incorrect because Prenumbered receiving reports should be issued sequentially. A gap in the sequence may indicate an erroneous or fraudulent transaction.
Answer (B) is incorrect because Invoices should not be approved by purchasing. That is the job of the accounts payable department.
Answer (C) is incorrect because Annual review of unmatched receiving reports is too infrequent. More frequent attention is necessary to remedy deficiencies in internal control.