19. Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts. Which procedure(s) would possibly identify these transactions?

| Item | Trace from source documents to journals | Vouch from journal to source documents |
| --- | --- | --- |
| A. | No | No |
| B. | No | Yes |
| C. | Yes | No |
| D. | Yes | Yes |
(A) Option A
(B) Option B
(C) Option C
(D) Option D