Examlex
What is operational auditing?
NSF Cheque
A cheque that cannot be processed because the account it is drawn on does not have sufficient funds, standing for "Non-Sufficient Funds."
Outstanding Cheques
Checks that have been written and recorded in the issuing company's ledger but have not yet been cashed or cleared by the bank.
Balance Per Bank
It represents the amount of money in a company’s bank account, according to the bank's records.
Prenumbered Cheques
Checks that are printed in advance with sequential numbers to help maintain an audit trail and manage financial transactions securely.
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