Which of the following controls is designed to detect theft of cash from the company's bank account?

The company's checks are locked in a lock box and only the treasurer and the office manager have the key

The accounts receivable manager and the treasurer are both required to be present went cash is deposited at the bank

The accounts payable manager and the treasurer are both responsible for signing checks issued to the vendors

The accounting manager performs a bank reconciliation monthly by reconciling the calculated cash balance back to the bank statement