You are the auditor of Revolution Pty Ltd (Revolution) and have made the following notes on Revolution's cash receipts procedures:

1. After all, cheques have been processed, the credit-control clerk prints the daily cash receipts report. This report details all cheques input into the system since the production of the previous report. She agrees on all cheques to this report, prepares a bank deposit slip, and banks the cheques.

From the above information, identify the key control and which assertion is at risk and determine an appropriate test of control you would employ for that control.