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Posted: October 29th, 2022
Internal Controls over cash
The following are deficiencies in internal controls over cash.
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1. When the cashier isn't available, Amy prepares both the deposit and opens the mail.
2. The mail clerk may not prepare a remittance advice for the A/R department if a customer does not submit a one with a payment.
3. Sometimes, the treasurer's department does not stop the supporting documents for cash disbursements.
4. John handles both the customer correspondence concerning monthly statements and making the bank deposits.
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5. Mike handles incoming mail and also prepares bank reconciliations; however, the bank reconciliations are not done in a timely manner.
For each deficiency:
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1. Consider each deficiency independently of the others. While each deficiency presents potential issues, identify two that stand out as the worse with your professional knowledge. Explain your rationale.
2. How would you implement a change to improve those deficiencies?
Your written response paper should be 2-3 pages in length. Please type your response in a Word document and follow APA format. Include a title page and reference page. Use three (3) credible academic sources
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