Which of the following controls is likely to be least relevant when evaluating the design adequacy of a cash collections process?
a. Calculating the amount of cash received.
b. Documenting the rationale for selecting the bank account into which the deposit will be made.
c. Matching the total deposits to the amounts credited to customers’ accounts receivable balances.
d. Segregating the preparation of deposit slips from the adjustment of customer account balances.