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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?
NC Fixed Contact
Refers to the normally-closed fixed contact in a relay or switch, which is closed (conducting) in its default state and opens when activated.
Relay
An electrical device that opens or closes circuits electromechanically or electronically based on input signals.
Digital Sensors
Devices that convert physical information into digital signals for measurement, processing, or communication purposes.
Discrete Sensors
Sensors that detect and respond to changes in physical conditions with discrete output, such as on/off states, used in automation and control systems.
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