payment voucher 有咩用???

Payment voucher is supposed a type of voucher, which keep all the payment records.
It is required to keep a hard copy (print-out copy) if you are using accounting software.
For internal control, if payment voucher is missing, then you cannot properly keep track for the payment activities.
For instance, if the payment procedure for ABC company is the following:
1/ AP is recorded upon receiving invocie
2/ Debit AP entry is recorded against each payment made on bank transaction date
Without proper payment voucher, it is not possible to keep track all the above 2 steps for payment activities.