Internal Control Questionnaires and Verification Procedures

Commissions

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

   1. Issue official checks or drafts singly?

   2. Handle cash?

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

   1. Issue official checks or drafts singly?

   2. Handle cash?

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