Important elements of an internal control system for cash disbursements include each of the following except:
a. only authorized personnel should sign checks. b.all expenditures should be authorized before a check is prepared. c.all disbursements, other than very small disbursements, should be made by check. d.the same person that prepares the check should also record it in the proper journal.

d.The same person that prepares the check should also record it in the proper journal.

Explanation:

Internal control is essential so that any frauds shall not take place. Also that the primary condition is that all the work shall be segregated in different stages, to different people so that there is a check on the quality of work done by the each person.

Thus, when a check is to be issued then the same shall be recorded by some different person, so that the person recording can verify is the check amount and party accurate and not fraud.

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