Internal Control Questionnaires and Verification Procedures

Guarantee Fees

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

   1. Issue official checks or drafts singly?

   2. Handle cash?

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

   1. Issue official checks or drafts singly?

   2. Handle cash?

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