You are working on the audit of Starburst Ltd and have just completed an evaluation of the controls in the cash receipts area. You note the following key controls as part of your evaluation:

1. All cash handling is independent of the accounting function's cash (5 marks)

2. Cash receipts are matched to specific sales invoices before being posted to the accounts receivable master file (5 marks)

3. There is independent check that cash receipts are recorded in the correct account (5 marks)

4. There is a policy of depositing cash receipts each day (5 marks)

Required

Provide an example of each procedure that could be used to test the control for each of the key controls identified above?