3. A check was omitted from the outstanding check list on the June 30 bank reconciliation. It cleared the bank July 7. a. Motivation- To cover cash deficiency b. Control - Reconciling bank and cash distribution records c. Audit Procedure - Follow all the bank statements from June 30 and back 4. A check was omitted from the outstanding check list on the bank reconciliation. It cleared the bank September 6. a) Motivation - To cover cash deficiency b) Control - Reconciling bank and cash distribution records c) Audit Procedure - Trace the cash by verifying all internal bank transfers