Which of the Following Is a Correct Statement

Multiple Choice

Which of the following is a correct statement?

A) The proof of cash receipts is a test of the balance in the cash account at a point in time.
B) The proof of cash disbursements is effective for discovering a check written for the incorrect amount for which the dollar amount in cash disbursements is also incorrect.
C) It is extremely difficult for an auditor to detect thefts of cash, especially omitted transactions and account balances.
D) Segregation of duties is not an important control procedure for cash in a small business.