We won't get answers to those two questions as both auditors and CFO's won't disclose this unless they got dismissed or fired. At least I haven't ever seen it.
If we believe the statements that are in the press, then most internal CFO's (Chinese financial controller promoted CFO) will likely have access, but are also more likely to collude in case of fraud, while most external, foreign, or part-time CFO won't have independent access to the company's bank accounts.
Analysts don't have access to anything anyway, they are 100% third parties. Auditors are secretive about their procedures, and even if they went to check with the bank's headquarters, we don't know if they just sent a first year apprentice over. Additionally, there are many allegations of collusion, especially with small, unknown auditors from HK or the U.S. -- it seems to be common practice to subcontract most of the work to Chinese CPA firms, and what do they have to lose if one of their employees takes a bribe? They fire that guy if caught and move on... if even that.
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