On the last day of the fiscal year, the cash disbursements clerk drew a company check on bank A and deposited the check in the company account bank B to cover a previous theft of cash. The disbursement has not been recorded. The auditor will best detect this form of kiting by

Preparing from the cash disbursements book a summary of bank transfers for one week prior to and subsequent to year end.

Examining the composition of deposits in both bank A and B subsequent to year end.

Examining paid checks returned with the bank statement of the next accounting period after year end.

Comparing the detail of cash receipts as shown by the cash receipts records with the detail on the confirmed duplicate deposit tickets for three days prior to and subsequent to year end.