In testing controls over cash disbursements, an auditor most likely would determine that the person who signs checks also:

Choice "d" is correct. Once signed, the check should be mailed to the payee by the check signer or an employee operating under the supervision of the check signer to prevent defalcations of checks. Generally this occurs in the treasurer's department. Choice "a" is incorrect. The check signer would not normally review bank reconciliations. Choice "b" is incorrect. Accounts payable personnel should not have custody of signed checks since this would constitute a lack of segregation of duties between recording and custody. Choice "c" is incorrect. The check signer should have access to supporting documentation so that it can be reviewed before the check is signed.