As you develop the audit programme for Apex Ltd, you identify the financial controller's review of the bank reconciliation as another control to test. In connection with this test, you intend to perform the following steps:

(i)Interview the financial controller to understand the specific data reviewed on the reconciliation.

(ii)Verify that the bank reconciliation is properly prepared by the accountant and reviewed by the financial controller as evidenced by their respective signatures.

(iii)Checks the arithmetical accuracy of the bank reconciliation.

(iv)Obtain a response from the bank to verify the cash at bank balance at year end.

Required:

Identify the audit procedure for each of the above action (i) to (iv). (6 marks)