Indicate the objective of the following questions taken from an internal control checklist.
a. Are all disbursements, except petty cash, made by check?
b. Are bank debit advices (such as NSF checks) delivered directly to a responsible employee (other than the cashier) for investigation?
c. Is the credit department entirely independent of the sales department?
d. Does the company record accruals of recurring income from rents, royalties, or other such items in advance of collection?
e. Are requests for petty cash signed by the person who receives the cash?