wing categories, define the purpose of each of thecommon controls over cash listed below. You may use multiple categories for each control. Categories of Purpose of each Common Control -To prevent theft of cash -To ensure complete recording of cash -To prevent modification of the recording of cash -To detect inaccuracy of ending cash balance or misstatements therein. -To ensure that all items are uniquely identified and that an adequate audit trail exists for transactions. -To serve as a deterrent for fraud. Common Controls Over Cash -Segregation of duties -Restrictive endorsements of customer checks -Independent bank reconciliation by employees who do not handle cash -Computerized control totals and edit tests -Authorization of transactions -Prenumbered cash receipts documents and turn around documents -Periodic internal audits -Competent, well-trained employees

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Using the following categories, define the purpose of each of thecommon controls over cash listed below. You may use multiple categories for each control.

Categories of Purpose of each Common Control

-To prevent theft of cash
-To ensure complete recording of cash
-To prevent modification of the recording of cash
-To detect inaccuracy of ending cash balance or misstatements therein.
-To ensure that all items are uniquely identified and that an adequate audit trail exists for transactions.
-To serve as a deterrent for fraud.

Common Controls Over Cash
-Segregation of duties
-Restrictive endorsements of customer checks
-Independent bank reconciliation by employees who do not handle cash
-Computerized control totals and edit tests
-Authorization of transactions
-Prenumbered cash receipts documents and turn around documents
-Periodic internal audits
-Competent, well-trained employees

 

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