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As an In-Charge Auditor, You Are Reviewing a Summary of Control

Question 30

Multiple Choice

As an in-charge auditor, you are reviewing a summary of control weaknesses in cash disbursement procedures. Which one of the following weaknesses, standing alone, should cause you the least concern?


A) Checks are signed by only one person.
B) Signed checks are distributed by the controller to approved payees.
C) Treasurer fails to establish validity of names and addresses of check payees.
D) Cash disbursements are made directly out of cash receipts.

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