Final answer:
The tickler file of payments due addresses several financial control goals. It ensures timely payment of invoices, prevents duplicate payments, and identifies unauthorized payments. Thus, the correct answer is that it is directed at all the aforementioned goals.
Step-by-step explanation:
The control plan tickler file of payments due is a system used by businesses to manage their accounts payable and control when payments are made. This system is directed primarily towards several control goals. However, one of the primary goals is to ensure timely payment of invoices, which helps maintain a good credit standing and helps avoid late fees or penalties. Another goal is to prevent duplicate payments, ensuring that each invoice is paid only once, thus saving the company from unnecessary financial outflow. Lastly, it aids in identifying unauthorized payments, thus acting as a safeguard against fraud and error.
When considering these goals, the most comprehensive answer to what the tickler file of payments due is directed at would be option 4 - All of the above. This ensures a holistic approach towards managing finances and maintaining internal controls within an organization.