20. Under the concept of establishment of responsibility, how many people should have the ultimate responsibility? a. Everyone in the organization. b. An individual and his/her supervisor. C. Only one individual. d. The CEO. 21. Which one of the following items would not be considered cash? a. Coins. b. Money orders. C. Currency. d. Postdated checks. 22. The reconciliation of the cash register tape with the cash in the register is an example of a. other internal controls. b. independent internal verification. C. establishment of responsibility. d. segregation of duties