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

Cheques are received by mail and from sales representatives, who may obtain cheques directly from customers.

All cheques are forwarded to the credit-control clerk in the sales order department, who restrictively crosses the cheques. She then enters the details of the cheque into the system via a terminal and ages the receipt from the remittance advice details provided by the debtor, as attached to the cheque.

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

At the end of the day, the accounts receivable master file is updated with cash receipts data.

Q: identify the key controls and determine an appropriate test of controls you would employ for each control.