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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 11 / 26

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Authorize Investment Transaction

Purchases in accordance w/ mgmt authorization

Sales in accordance w/ mgmt authorization

Receive or deliver securities

Securities held by broker or physically secure location

Periodic income subject to cash receipts controls

Record transactions

Appropriate supporting documentation and segregation of duties

Mkt adjustments periodically analyzed and adjusted

Investments: Understand Internal Controls

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