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This lesson discusses the voucher system, which is designed to aid in cash payment activities by ensuring payments are accurate, appropriate, and go to the right person. The system consists of tasks with internal controls to prevent errors. The goal of internal controls for cash payments is to ensure that all payments are for goods or services the company has actually received, reducing the risk of making payments without receiving anything in return. The voucher system relies on completing different vouchers before issuing a check, providing a system of checks and balances to safeguard against incorrect payments.