Kiting Would Least Likely Be Detected By

Kiting would least likely be detected by:

A) Analyzing details of large cash deposits around year-end.
B) Comparing customer remittance advices with recorded disbursements in the cash disbursements journal.
C) Preparing a four-column bank reconciliation for all major cash accounts.
D) Preparing a schedule of interbank transfers by using the client's records and bank statements around year-end.