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

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



A. A bank lockbox system.

B. Prenumbered remittance advices.

C. Monthly bank reconciliations.

D. Daily deposit of cash receipts.


Answer: A bank lockbox system


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