Which of the Following Internal Control Procedures Most Likely Would

question 53

Multiple Choice

Which of the following internal control procedures most likely would deter lapping of collections from customers?

• A) Independent internal verification of dates of entry in the cash receipts journal with dates of daily cash summaries.
• B) Authorization of write-offs of uncollectible accounts by a supervisor independent of credit approval.
• C) Segregation of duties between receiving cash and posting the accounts receivable ledger.
• D) Supervisory comparison of the daily cash summary with the sum of the cash receipts journal entries.

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Definitions:

Eardrops

Medicated solutions applied in the ear canal to treat infections, relieve pain, or soften earwax.

Room Temperature

The temperature prevailing in a work, living, or storage room typically considered comfortable for humans, roughly about 20 to 22 degrees Celsius (68 to 72 degrees Fahrenheit).

Pinna

The visible part of the ear located outside the head, which functions to collect and direct sound waves into the ear canal.

Instillation Position

A specific body position used to facilitate the administration of medications or treatments into body cavities.