In Testing Controls Over Cash Disbursements, an Auditor Most Likely

question 54

Multiple Choice

In testing controls over cash disbursements, an auditor most likely would determine that the person who signs the checks also

• A) Reviews the monthly bank reconciliation.
• B) Returns the checks to accounts payable.
• C) Is denied access to the supporting documents.
• D) Is responsible for mailing the checks.

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Definitions:

Liter

A metric unit of volume equivalent to 1,000 cubic centimeters or about 0.26 gallons.

Household Measurement

A system of units used in everyday domestic tasks, such as cooking and home repair, often including tablespoons, cups, meters, and feet.

Ounce

A unit of weight in the avoirdupois system, equivalent to 28.3495 grams, commonly used in the United States and the United Kingdom.

Household System

A system of measurement that includes drops, teaspoons, tablespoons, ounces, cups, pints, quarts, and gallons.