The following items were discovered during the audit of a cash account. For each item identified, indicate the substantive audit procedure that most likely would have led to the discovery of the misstatement.

The company had overstated cash by transferring funds at year$-$end to another account but failed to record the withdrawal until after year$-$end.

On occasion, customers with smaller balances send in checks without specific identification of the customer except the name printed on the check. The client has an automated cash receipts process, but the employee opening the envelopes pocketed the cash and destroyed other supporting documentation.

Same as finding $(2),$ but the employee prepared a turnaround document that showed either an additional discount for the customer or a credit to the customer$$s account.

The controller was temporarily taking cash for personal purposes but intended to repay the company $($although the repayment never occurred$).$ The cover$-$up was executed by understating outstanding checks in the monthly bank reconciliation.

The company had temporary investments in six$-$month CDs at the bank. The CDs were supposed to yield an annual interest rate of $12\%$ but apparently are yielding only $6\%.$

Cash remittances are not deposited in a timely fashion and are sometimes lost.

Substantial bank service charges have not been recorded by the client prior to year$-$end.

A loan has been negotiated with the bank to provide funds for a subsidiary company. The loan was negotiated by the controller of the division, who apparently was not authorized to negotiate the loan.

A check written to a vendor had been recorded twice in the cash disbursements journal to cover a cash shortage.