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Question -
1. Inspection regarding the number printed on the check
2. Check the evidence of internal verification regarding the compatibility between the check issuance overview daily check with published monthly bank reconciliation review
3. Observation of the separation of duties between the payment approver and the signing check
4. Ask questions about access to the vault where the checks have not been stored used.
Required -
1. Identification of audit procedures performed in relation to each test.
2. Identification of audit evidence that must be collected during the audit.
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