The amount of cash on hand in a register may be compared to the amount...

Detailed Explanation:

Rationale for Correct Answer: Comparing register tape totals to the actual cash on hand is a classic reconciliation test used to detect employee theft . Discrepancies suggest cash has been skimmed or stolen after recording.

Analysis of Incorrect Options:

B. Recorded sales – Register tapes already show recorded sales; comparison is for theft detection.

C. Internal audits – A process, not the purpose of the comparison.

D. Occupational frauds – Too broad a term.

Key Concept: Cash Reconciliation as a control to detect employee theft.