This article reviews 10 public sources; it does not claim a universal access-review cadence.
Cash & Treasury
Bank signatory review evidence: bookkeeping research
Research on maintaining a dated signatory register, approval trail, and access review handoff.
Published · 10 listed sources
Key takeaways
- Maintain an authoritative register.
- Verify changes independently.
- Remove stale access promptly.
Key statistic
Review packet
Compare bank records, internal approvals, and current responsibilities. Record discrepancies as exceptions with owners and deadlines.
Methodology and limitations
Public records, internal-control, security, audit, fraud, labor, and operations guidance informs the process. Bank-specific procedures vary.
Source notes
The source list documents the references used.
Evidence map
These notes connect bounded statements on this page to the listed public sources. They do not turn operational interpretations into empirical findings.
- The source list includes U.S. IRS, Recordkeeping as public guidance relevant to treasury controls.
- U.S. GAO, Internal Control is listed to frame review questions about bank signatory review evidence: bookkeeping research.
- COSO, Internal Control provides context; this report does not treat that source as proof that a staffing model causes an outcome.