All Mail Is Opened by a Mail Clerk, Who Forwards

question 169

Essay

All mail is opened by a mail clerk, who forwards all of the cash remittances to the accounting department. The accounting department prepares a listing of the cash receipts and then forwards a copy of the list to the accounts receivable clerk, so she can record the payments in the accounts.
Can anything be done to strengthen the internal control procedures?

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Definitions:

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A statistical method used to compare the means of three or more samples to understand if at least one of the sample means significantly differs from the others.

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Personality Type

A classification of individuals based on their characteristic patterns of thoughts, feelings, and behaviors.