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Acctg. Ch 7

Horizontales
Internal auditing
Cash and cash equivalents
Fraud
Certificates of deposit
Fraud triangle
Bank Reconciliation
Segregation of duties
Restricted cash
Operational audit
Petty cash fund
Budget
Monitoring activities
Remittance advice
Fidelity bond
Verticales
Deposits in transit
Control numbers
Employee collusion
Prevention control
Not-sufficient funds check
Outstanding checks
Detection control
Control environment
Password
Electronic funds transfer
Audit Report
Check
Risk assessment
Control activities