Narbona, CPA is reviewing controls over cash received through a bank night depository. Which controls would she find most important?
A. Responsibilities are rotated for processing night depository receipts among employees of the various departments.
B. Dual control (joint custody) is established over the contents of the night depository box from the time of removal until initial recording is completed.
C. Vacations are required for all employees engaged in night depository activities.
D. All deposit tickets related to night deposits are numbered.