244. CSO: 1D1b LOS: 1D1h
Which one of the following functions performed in an organization is a violation of
internal control?
a. A mail clerk opening the mail compares the check received with the source
document accompanying the payment, noting the amount paid, then forwards the
checks daily (along with a listing of the cash receipts) to the Cashier for deposit.
b. A mail clerk opening the mail compares the check received with the source
source documents that accompany the payments (along with a listing of the cash
receipts) to Accounts Receivable, on a daily basis, for posting to the subsidiary
ledger.
c. At the end of the week the Cashier prepares a deposit slip for all of the cash
receipts received during the week.
d. The General Ledger clerk compares the summary journal entry, received from the
Cashier for cash receipts applicable to outstanding accounts, with the batch total
for posting to the Subsidiary Ledger by the Accounts Receivable clerk.
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