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Which of the following activities is an example of physical security in cash handling procedures?
A. All cash transactions must be physically recorded
B. Cash counting should not be visible
C. Cash counting responsibility cannot be delegated
D. Cash counting and reconciliation should be carried out by different people
Answer is not written at the back of the kit. Please help.
A Just playing with the word ‘physical’. The control is the recording.
B A physical restriction to stop cash being seen and to reduce the risk of theft.
C Not physical
D Segregation of duties.
Answer is B
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