An Auditor Should Trace Interbank Transfers for the Last Part

An auditor should trace interbank transfers for the last part of the audit period and first part of the subsequent period to detect whether:

A) the cash receipts journal was held open for a few days after the year-end.
B) the last checks recorded before the year-end were actually mailed by the year-end.
C) cash balances were overstated because of kiting.
D) any unusual payments to or receipts from related parties occurred.