You instruct the audit junior to confirm whether the post is opened by more than one individual. Over which of the following internal control objectives would this provide assurance?

Cash receipts are not misappropriated.

All cash receipts that occurred are recorded.

Cash receipts are recorded at the correct amounts in the ledger.

Cash receipts are posted to the correct receivables' accounts and to the general ledger.

Select the most appropriate option.

Group of answer choices

$1$ only

$2$ only

$3$ and $4$

$1$ and $4$