Internal Control Questionnaires and Verification Procedures

Fees

1. Is the preparation and posting of fees and discounts performed or reviewed by persons who do not also:

   1. Issue official checks or drafts singly?

   2. Handle cash?

2. Are any independent fee and discount computations made and compared or adequately tested to initial fee and discount records by persons who do not also:

   1. Issue official checks or drafts singly?

   2. Handle cash?

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