Which is NOT an effective control against skimming schemes?

The option that is identified as not an effective control against skimming schemes is reconciling sales records to cash receipts. This control is typically effective in identifying discrepancies where sales should have resulted in cash receipts, but it may not be sufficient on its own to address skimming. Skimming involves the theft of cash before it is recorded in the company's accounting system, meaning that if cash is skimmed, there may not be any corresponding sales record to reconcile against.

In contrast, the other options serve as preventive and detective controls that directly target the opportunity for skimming. For instance, restricting the accounts receivable clerk from preparing bank deposits helps prevent any individual from both processing sales and having direct access to cash, which minimizes the risk of theft. Reconciling physical inventory counts with perpetual inventory records helps ensure that recorded sales correspond with actual inventory, reflecting any discrepancies that may arise from potential skimming. Installing visible video cameras at cash registers acts as a deterrent and can aid in investigations by capturing transactions, discouraging employees from engaging in dishonest activities such as skimming.

Overall, while reconciling sales to cash receipts may help detect some fraud, it does not specifically combat skimming since the records may not accurately reflect the stolen amounts, making