Employers bond employees who handle cash receipts because fidelity bonds reduce the possibility of employing dishonest individuals and

(a) protect employees who make unintentional errors from possible monetary damages resulting from their errors.

(b) deter dishonesty by making employees aware that insurance companies may investigate and prosecute dishonest acts.

(c) facilitate an independent monitoring of the receiving and depositing of cash receipts.

(d) force employees in positions of trust to take periodic vacations and rotate their assigned duties.