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Answer (D) is correct . The question concerning the daily deposit of intact cash receipts is related to the cash receipts cycle, not the purchases-payables-cash disbursements cycle.

Answer (A) is incorrect because A question concerning the requirement of an approved purchase requisition and a signed purchase order is appropriate relative to internal control over purchase transactions.
Answer (B) is incorrect because A question concerning the use of prenumbered purchase orders and receiving reports is appropriate relative to internal control over purchase transactions.
Answer (C) is incorrect because A question concerning activities of a centralized receiving department is appropriate relative to internal control over purchase transactions.