An audit procedure that compares the name, amount, and dates shown on

An audit procedure that compares the name, amount, and dates shown on remittance advices with cash receipts journal entries and with related duplicate deposit slips would be effective in detecting:

    a.    kiting.
    b.    lapping.
    c.    illicit write-offs of customers as uncollectible accounts.
    d.    sales without proper credit authorization.