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A is corrent because checks should be sequentially numbered, and the person preparing bank reconciliations should account for all checks. This provides control over unauthorized and unrecorded checks.
B is incorrect because someone other than the employee who prepares documents that authorize check preparation should mail the checks to the payee. If the employee who prepared documents that authorize check preparation also mailed the checks, that employee could forge supporting documents to authorize check payments and receive the checks directly.
C is incorrect because supporting documentation should be cancelled (or marked "Paid") as soon as the checks are signed (i.e., to avoid duplicate payment).
D is incorrect because the controller provides the recordkeeping function for cash and accordingly should not have custody of the cash (by being able to disburse monies by check).