One of the key controls in the cash receipts process is that cash receipts should be deposited on the day of receipt or the following business day. Which of the following audit procedures would be most effective in determining if this control has been placed into operation? Inspecting daily cash receipts totals and comparing these with the bank deposits Reviewing the functions of cash receiving and maintaining accounting records for cash for proper segregation of duties Inspecting cash register tapes prepared for each sale Reviewing the functions of cash receiving and cash disbursing for proper segregation of duties