A disbursement check is a method of payment for a wide range of business related transactions, including vouchers issued as a full or partial payment, reimbursement or advance. This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement that are typically executed by the accounts payable (AP) assistant, including taking account of invoices, preparing required checks, and confirming if the check requires special handling. This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.