On the last day of the fiscal year, the cash disbursements clerk drew a company check on Bank A and deposited the check in the company account in Bank B to cover a previous theft of cash. The disbursement has not been recorded. The auditor will best detect this form of kiting by

a. Comparing the detail of cash receipts as shown by the cash receipts records with the detail on the authenticated duplicate deposit tickets for three days prior to and subsequent to year-end.

b. Preparing from the cash disbursements books a summary of bank transfers for one week prior to and subsequent to year-end.

c. Examining the composition of deposits in both Bank A and Bank B subsequent to yearend.

d. Examining paid checks returned with the cutoff bank statement.