Documents used to control checking accounts do not include:

(A) Deposit tickets

(B) Bank statements

(C) Scorecards

(D) Signature cards

Answer (C): Scorecards

Explanation: A balanced scorecard is a technique used to gauge the performance of the executives – an all-around organized report that can be utilized by managers to monitor the execution of exercises by the staff inside their control and to screen the results emerging from these activities.

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