JaJa, Inc. is a candy manufacturer. All collections from customers are sent to a lockbox at a bank. The bank account is reconciled to the general ledger every month and reviewed. There is a material amount of cash in the bank at 12/31/X1. For your audit of 12/31/X1, you decide to scope in the cash account with a medium inherent risk and no fraud risks identified. The assertion you will focus the most on is that of (Blank)