... (continued)negotiation of check or draft, 28rights of the holder of check ordraft, 27Checks issued, company managing risks, 50 55 bank controls, 51 52 timely review of bankstatements, 52 check stock, 52 53 check ... approvals, 51 positive pay arrangements, 53 54 Checks received, company managing risks, 55 57 general business receipts, 56 receipt, provisional to finalsettlement, 55 retail point -of- sale, 55 CHIPS, ... stock, 53 check stock log, 52 control of ordering checks, 52 53 controlled access storage, 52 internal controls, 50 52 approved vendors, 51 check signing, 51 check writing, 51 dual controls, 51 payment...