What internal control could be tested by the auditors of Mohit Corp. to support the objective of authorization for the cash account?

a. A bank reconciliation is performed by a senior accountant on a monthly basis.

b. The bank reconciliation is reviewed by the controller on a monthly basis.

c. All foreign currency transactions are automatically adjusted to the local currency by the information system using Bank of Canada rates.

d. All cheques issued for an amount equal to or greater than $2,500 must have two signatures (CFO and Treasurer).