Your client has the following control over cash disbursements:

The payment applications are sequentially numbered. These application form runs are reviewed for any missing or unusual items $($e$.$g$.,$ voids, rejected numbers, duplicate numbers etc.$).$ Missing

or unusual items are investigated and resolved on a timely basis.

What financial statement assertions would this control typically cover that would be related to cash disbursements?

Presentation and disclosure, cut$-$off.

Existence$/$occurrence$,$ completeness.

Accuracy, cut$-$off.

Accuracy