Cash Cycle, Revenue Cycle, and Expenditure Cycle

Practice Questions

CPA Auditing and Attestation (AUD) › Cash Cycle, Revenue Cycle, and Expenditure Cycle

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1

Which of the following internal controls most likely would reduce the risk of diversion of customer receipts by an entity’s employees?

2

Of the following cycles, which would involve purchases, payables, and cash disbursements?

3

Proper segregation of duties requires that

4

Management would ensure proper segregation of duties by:

5

Which of the following internal controls most likely would reduce the risk of diversion of customer receipts by an entity’s employees?

6

Of the following cycles, which would involve purchases, payables, and cash disbursements?

7

Management would ensure proper segregation of duties by:

8

Proper segregation of duties requires that

9

Of the following, which set of information does an auditor usually confirm on one form?

10

Physical control over those in charge of disbursement would be:

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