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2016年美國CPA模擬試題：Auditing（4）
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In testing controls over cash disbursements， an auditor most likely would determine that the person who signs checks also：
a. Returns the checks to accounts payable.
b. Is responsible for mailing the checks.
c. Reviews the monthly bank reconciliation.
d. Is denied access to the supporting documents.
答案：B
Explanation
Choice “b” is correct. Once signed， the check should be mailed to the payee by the check signer or an employee operating under the supervision of the check signer to prevent defalcations of checks. Generally this occurs in the treasurer's department.
Choice “c” is incorrect. The check signer would not normally review bank reconciliations.
Choice “a” is incorrect. Accounts payable personnel should not have custody of signed checks since this would constitute a lack of segregation of duties between recording and custody.
Choice “d” is incorrect. The check signer should have access to supporting documentation so that it can be reviewed before the check is signed.
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