Pembroke Company had poor internal control over its cash transactions. The following are facts about its cash position at November 30:
• The cash books showed a balance of $18,901.62, which included un-deposited receipts.
• A credit of $100 on the bank statement did not appear on the company's books.
• The balance, according to the bank statement, was $15,550.
• Outstanding checks were no. 62 for $116.25, no. 183 for $150.00, no. 284 for $253.25, no. 8621 for $190.71, no. 8623 for $206.80, and no. 8632 for $145.28.
• The only deposit was in the amount of $3,794.41 on December 7.
The cashier handles all incoming cash and makes the bank deposits personally. He also reconciles the monthly bank statement. His November 30 reconciliation follows:
Balance, per books, November 30 $18,901.62
Add: Outstanding checks:
8621 $190.71
8623 206.80
8632 45.28 442.79
$19, 344.41
Less: Un-deposited receipts 3,794.41
Balance per bank, November 30 $15,550.00
Deduct: Unrecorded credit 100.00
True cash, November 30 $15,450.00

Required
a. You suspect that the cashier may have misappropriated some money and are concerned specifically that some of the un-deposited receipts of $3,794.41 may have been taken. Prepare a schedule showing your estimate of the loss.
b. How did the cashier attempt to conceal the theft?
c. On the basis of this information only, name two specific features of internal control that were apparently missing.
d. If the cashier’s October 31 reconciliation is known to be in order and you start your audit on December 10, what specific auditing procedures could you perform to discover the theft?