internal control on pre-signed cheques?

Answer 1

Pre-signed anything = lack of internal controls. Needing someone else to sign AFTER the check is written is the ONLY internal control that matters in this case.

Answer 2

I have personal knowledge of a company being robbed blind by handing over presigned checks to an accounting clerk. There is NO internal control that will keep this from becoming a disaster. Each check-signer needs to see the back-up for & keep a list of the checks (payee, amts, etc.) they sign...NO EXCEPTIONS!