When a client does not adequately segregate duties, the possibility of cash being stolen before it is recorded is increased. If the auditor suspects that this type of defalcation is possible, what type of audit procedures can he or she use to test this possibility?

The credit approval capacity has the duty regarding observing client installments. A matured trial parity of records receivable ought to be arranged and investigated by the credit approval capacity. Installment ought to be asked for from clients who are reprobate in making installments for products or administrations. The credit capacity is normally in charge of setting up a report of client records that may require discount as terrible obligations. Notwithstanding, the last endorsement for discounting a record ought to originate from an officer of the organization who is not in charge of credit or accumulations.