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	Amounts recorded as cash receipts by the company but not yet recorded as an increase to the customers account by the bank
	Describes adequacy of internal controls and is attested to by accounting firm
	Two or more people working together to circumvent internal controls to defraud a company
	Performs an examination of a companys financial statements and accounting system and maintains independence from the company
	The plan and procedures adopted to safeguard assets, encourage employees to follow company policies, promote operational efficiency and ensure accurate and reliable accounting records
	Required for each item added to and subtracted from the book balance of cash on the bank reconciliation
	Checks received by customers for payments of services, but the customer doesnt have money in the bank to cover it
	Explains differences between cash on the companys books and cash on the bank statement
	Amounts added to the companys cash balance on the bank reconciliation
	The culture of the business that should demonstrate the importance of internal controls
	Monthly statement that reports the activity in customers account
	Control procedures, risk assessment, information systems, monitoring of controls, environment
	Limits fraud and promotes the accuracy of accounting records because responsibilities are divided between workers
	Amounts subtracted from the companys cash balance on the bank reconciliation
	Legislation that requires companies to review internal control and take responsibility for the accuracy and completeness of their financial reports
	Moves cash by electronic communication
	Oversees the work of the auditors of public corporations
	A company that sells stock on a stock exchange
	Has been deducted from the companys book balance, but has not been paid by the bank
	Employee of the company who ensures companys employees are following company policies, operations are running efficiently and whether internal controls are in place
	Customers send checks to a post office box, which belongs to the bank and is emptied daily by a bank employee who records the deposit into the company bank account

1.	Internal control
2.	Public companies
3.	Sarbanes-Oxley Act
4.	Internal control report
5.	PCAOB
6.	Components of internal control
7.	Internal auditor
8.	External auditor
9.	Control environment
10.	Separation of duties
11.	Collusion
12.	Lock box system
13.	Bank statement
14.	Electronic Funds Transfer
15.	Bank reconciliation
16.	Deposits in transit
17.	Outstanding check
18.	NSF check
19.	Lockbox collections, notes collected by the bank, EFT receipts, interest revenue
20.	Service charges, NSF checks from customers, EFT payments
21.	Adjusting entries