all of the following are internal control procedures except
A. Sarbanes-Oxley reforms
B. assignment of responsibilities
C. internal and external audits
D. adequate records
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Requiring that an employee with no access to cash do the accounting is an example of which characteristic of internal control?
A. Monitoring of controls
B. Separation of duties
C. Assignment of responsibility
D. Competent and reliable personnel
All of the following are controls for cash received over the counter except
A. the customer should be able to see the amounts entered into the cash register.
B. the cash drawer should open only when the sales clerk enters an amount on the keys
C. a printed receipt must be given to the customer
D. the sales clerk must have access to the cash register tape
In a bank reconciliation, an outstanding check is
A. deducted from the book balance
B. deducted from the bank balance
C. added to the bank balance
D. added to the book balance
If a bookkeeper mistakenly recorded a $34 deposit as $43, the error would be shown on the bank reconciliation as a
A. $9 addition from the book balance
B. $43 deduction from the book balance
C. $43 addition to the book balance
D. $9 dedution from the book balance
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