Before paying an invoice for goods received on account, the controller or treasurer should ensure that A. the company has not already paid this invoice. B. the company is paying for the goods it actually received. C. the company is paying for the goods it ordered. D. all of the above.

The answer is: D) All of the above

Explanation:

The person in charge of paying invoices (usually the treasurer of the company) should always make sure that:

The invoice is consistent with the purchase order. The seller has actually delivered the goods included in the purchase order. The payment for the purchase order is still pending.

Most modern Enterprise Resource Planning software (like SAP) include all the necessary steps that need to be checked before any payment goes out.