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NEW QUESTION: 1
売掛金担当者は、現金の支払いを受け取り、その支払いを顧客の口座に転記し、毎日の現金預金を準備します。
店員は現金を盗んで顧客の支払いを操作して盗難を隠しています。
この詐欺は、次のどのコントロールで検出できますか?
A. 毎月の銀行調整は、店員が適時に実行します。
B. 現金預金の合計が銀行調整と比較されます。
C. 送金通知の名前、金額、および日付は、現金受領ジャーナルに記録された名前、金額、および日付と照合されます。
D. その月の現金預金の合計は、現金受領仕訳帳と照合されます。
Answer: C

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