Types of Controls Identify the types of controls used to minimize potential misstatements of cash


In order to minimize possible misstatements of cash, the auditor expects to find the following internal controls:
•Separation of duties
•Restrictive endorsements of customer checks
•Independent bank reconciliations
•Computerized control totals and edit tests
•Authorization of transactions
•Prenumbered cash receipt documents and turnaround documents
•Periodic internal audits
•Competent, well-trained employees

Business

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