$14$ Which of the following attributes of internal control would be violated if the purchasing department wrote checks to pay accounts payable?

a$.$ Adequate design of documents

b$.$ Sound personnel procedures

c$.$ Periodic independent verification

d$.$ Separation of duties

$15$ Which of the following would be added to the balance per books on a bank reconciliation?

a$.$ Notes collected by the bank

b$.$ Deposits in transit

c$.$ Service charges

d$.$ Outstanding checks