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C is corrent because a petty cash fund is most frequently used for small expenditures and one would not expect to find one in which the imprest amount of $500 was being reimbursed twice weekly. The auditor would be likely to intensify an examination of the petty cash fund if this situation occurred.
A is incorrect because the custodian will normally endorse reimbursement checks to the petty cash fund.
B is incorrect because a petty cash fund could be used to cash employee checks. This would be a normal use of the petty cash fund and would not cause the auditor to intensify the examination.
D is incorrect because even though prenumbered vouchers are advisable, the limited amount in petty cash and the self-checking feature of the imprest system will mitigate for this deficiency.