Which of the Following Procedures Is the Least Essential Attribute

question 42

Multiple Choice

Which of the following procedures is the least essential attribute of a cash disbursement control system?

• A) Supervision of all cash disbursement and record keeping functions
• B) Establishment of a petty cash system
• C) Use of multiple bank accounts
• D) All disbursements (except petty cash) are required to be made by cheque
• E) Cheques are signed only when supported by adequate documentation and verification

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