A comparison of checks listed on a sample of deposit slips to the detail of customer credits posted to customer accounts receivable can be an audit test for lapping.
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This statement is true. Lapping is a fraudulent practice in which a person who received a payment from a customer applies the payment to a different customer's account to cover up a theft or misappropriation of funds. By comparing the checks listed on deposit slips to customer credits posted to accounts receivable, an auditor can detect any discrepancies or irregularities indicating that lapping may have occurred.

A Comparison of Checks Listed on a Sample of Deposit