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D is corrent because the individual who mails the signed checks is normally the individual who signs those checks and cancels the supporting documents. That individual should cancel the supporting documents to control the possibility of disbursing funds for goods not received or for paying a debt twice.
A is incorrect because the individual preparing receiving reports has custody of assets, and should not also have authority to authorize transactions through approving purchase orders.
B is incorrect because an individual with control over unused purchase orders could inappropriately issue one and then approve the related voucher for payment.
C is incorrect because the individual who prepares the bank reconciliation should be independent of all other cash responsibilities to help prevent or detect a variety of errors and irregularities.