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B is corrent because the requirements concern internal control in the accounts payable area and separation of cash disbursements and invoice verification is an effective control. The accounts payable function normally includes invoice verification. The important separation should be between authorization of payment and actual cash disbursements. Thus the accounts payable area (including invoice verification) should be separated from cash custodianship and disbursement.
A is incorrect because the accounts payable area does not usually include the purchasing department.
C is incorrect because the person signing the checks should cancel the supporting documentation as checks are signed.
D is incorrect because those receiving merchandise usually prepare the receiving report (e.g., on the loading dock).