Activity

$$ a

$.$

$$The recordkeeper is prohibited from having control over cash.

$$ b

$.$

$$An insurance policy is purchases against losses from theft by a cashier.

$$ c

$.$

$$Each cashier is designated a specific cash drawer and is solely responsible for cash in that drawer.

$$ d

$.$

$$Detailed records of inventory are kept to ensure items lost or stolen do not go unnoticed.

$$ e

$.$

$$Digital time clocks are used to register which employees are at work at what times.

$$ f

$.$

$$External auditors are regularly hired to evaluate internal controls.

Opcions

Select

Apply technological controls.

Divide responsibility for related transactions.

Establish responsibilities.

Insure assets and bond key employees.

Maintain adequate records.

Perform regular and independent reviews.

Separate recordkeeping from custody of assets.