Which of the Following Demonstrates a Poor Internal Control Procedure

Multiple Choice

Which of the following demonstrates a poor internal control procedure?

A) The bookkeeper makes cash deposits and records journal entries related to cash,while the treasurer prepares the bank reconciliation.
B) The president,who does no bookkeeping,prepares the bank reconciliation each month.
C) The treasurer signs all checks after the bookkeeper prepares the supporting documents.
D) One bookkeeper prepares cash deposits and the other bookkeeper enters the collections in the journal and ledger.