Final answer:
Implement a check signing authority policy, have a segregation of duties, and use a pre-numbered check system to prevent issuing two checks for the same invoice.
Step-by-step explanation:
An internal control procedure that would prevent issuing two checks in payment of the same invoice is to implement a check signing authority policy. This policy would specify which employees are authorized to sign checks, and it would require that two signatures be obtained for all checks above a certain dollar amount.
Another control procedure is to have a segregation of duties. This means that the person responsible for writing the checks should not also be responsible for reconciling the bank statements. By separating these tasks, it reduces the risk of someone being able to issue duplicate checks without detection.
Additionally, implementing a pre-numbered check system can help prevent issuing two checks for the same invoice. The invoice number can be recorded on the check stub, and the checks should be issued in sequential order. This makes it easier to track and identify any duplicate payments.