CLG 006 Certifying Officer Practice Exam

The correct choice emphasizes the importance of legitimate supporting documents in the verification of payments. Supporting documents serve as proof that a transaction actually occurred and delineate the details of that transaction. This can include invoices, contracts, receipts, and other records that justify the payment made. Having these documents is essential for ensuring that payments are not only appropriate but also compliant with organizational policies and regulations. They provide an audit trail that can be referenced for accountability and reconciling accounts.

The other options may lack the necessary depth or legitimacy required for thorough verification. Internal memos might provide context but do not serve as sufficient proof of financial transactions. Unsanctioned receipts are not reliable, as they could indicate unauthorized or unverified expenditures. Electronic confirmations, while useful for some aspects of verification, may not include all the details necessary for proper justification without accompanying documents. Hence, legitimate supporting documents are indispensable for maintaining financial integrity.