Which of the following is not an internal check?
A、Separation of duties for authorising, custody and recording
B、Pre-lists, post-lists and control totals
C、Bank reconciliations
D、Systems for authorising transactions within specified spending limits
A、Separation of duties for authorising, custody and recording
B、Pre-lists, post-lists and control totals
C、Bank reconciliations
D、Systems for authorising transactions within specified spending limits
【参考答案及解析】
Rationale： This is an internal control, rather than an internal check. Internal checks are more about dividing work (so that the work of one person can be independently proved by that of another) and using 'proof measures' to ensure the accuracy of records and calculations: options A, B and C are examples.
Rationale： This is an internal control, rather than an internal check. Internal checks are more about dividing work (so that the work of one person can be independently proved by that of another) and using 'proof measures' to ensure the accuracy of records and calculations: options A, B and C are examples.