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NEW QUESTION: 1
The financial institutions' general ledger records activity on deposit accounts. Posting of time deposit transactions usually occurs on the day transaction occurs or the next day. The following audit objectives and steps should be considered when performing an audit of deposit accounts EXCEPT:
A. Assess the adequacy of policies, procedures, and internal controls regarding deposit accounts
B. Ensue that there is adequate separation of duties between the posting and reconciling functions.
Recalculate a sample of reconciliations to verify accuracy. Note whether any nusual transactions were properly verified and authorized
C. Determine whether deposit transactions and any expense is posted properly
D. Determine whether documentation exists to show that accounts are properly opened and closed in a timely manner and in accordance with establish policies. Ensure that applications and signature cards are on file. Send confirmations on a sample of accounts. If any confirmations are not received, compare the signature on recent checks or transactions to the signature card for the account
Answer: C


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