In order to audit petty cash expenses, the auditor has to check

The correct answer is D. All of the above.

The auditor should check the petty cash register to ensure that it is properly maintained and that all transactions are recorded. The auditor should also check the internal controls to ensure that they are adequate to prevent and detect fraud. Finally, the auditor should reconcile the petty cash fund to ensure that the amount of cash on hand agrees with the amount recorded in the petty cash register.

Here is a brief explanation of each option:

• Petty cash register: The petty cash register is a document that records all petty cash transactions. The auditor should check the petty cash register to ensure that it is properly maintained and that all transactions are recorded. The auditor should also check the petty cash register to ensure that the total of all debits equals the total of all credits.
• Internal controls: Internal controls are procedures that are designed to prevent and detect fraud. The auditor should check the internal controls to ensure that they are adequate to prevent and detect fraud. The auditor should also check the internal controls to ensure that they are being followed.
• Reconciliation: The reconciliation is a document that compares the amount of cash on hand to the amount recorded in the petty cash register. The auditor should reconcile the petty cash fund to ensure that the amount of cash on hand agrees with the amount recorded in the petty cash register. The auditor should also investigate any differences between the two amounts.