There is one or more internal control weakness in each of the following situations. Identify and describe the weaknesses.

a) The multinational Extravagant hotel group has maintained a four-person internal audit team for several years. In addition to conventional internal audit activities, the head of the audit group has always impressed on her staff the importance of gauging the efficiency of management in the hotels audited. Following an international decline in hotel trade that has spanned two years, the Extravagant group’s Chief Accountant has decided to close the internal audit team as a cost-saving measure.

b) The manager of the 8tillLate bar is responsible for purasing bar stock, authorising bar purchase invoices for payment and overseeing periodic counts of the bar inventory.

c) Customers at the SublimeSpice restaurant seat themselves in order to save on the cost of a staff member showing customers to their seats.

d) Table cleaners are employed at the MemorableMun restaurant. e restaurant has a policy of dividing tips in the ratio 20 per cent for table cleaners, 60 per cent for the waiter or waitress serving the table and 20 per cent for the kiten staff.