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Systems and controls





                           Cash system





               12.1 Cash system overview




                       Control objectives                                   Control procedures








                                                     Cash system



                                                      Request for

                                                        payment


                                                        Payment

                                                     authorisation



                                              Payment            Receipts



                                                    Payments and
                                                   receipts recorded




                  Illustrations and further practice



                  Look at Chapter 7 section 11 for examples of the control objectives, control
                  procedures and tests of control relevant to cash.





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