Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

Exercise 3

Which of the following controls would be most effective in ensuring the proper custody of unissued checks?
a. Direct access to the checks in the safety deposit box is limited to only one corporate officer.
b. Personnel who post check disbursement transactions to the general ledger master file are not permitted to update the vendor master file.
c. The ordering of checks are executed on the specific authorization of the board of directors.
d The balances in the check disbursements transaction log are periodically compared with the copies of checks issued by independent personnel.