Which of the following is one of the better auditing techniques that might be used by an auditor to detect kiting between intercompany banks?

Which of the following is one of the better auditing techniques that might be used by an auditor to detect kiting between intercompany banks? 



A. Review the composition of authenticated deposit slips.

B. Review subsequent bank statements received directly from the banks.

C. Prepare a schedule of bank transfers.

D. Prepare year-end bank reconciliations.


Answer: Prepare a schedule of bank transfers


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