Kittner, Inc., is a small company with three people working in the expenditures processes. One of the three employees is the supervisor of the other two. Some tasks that must be accomplished within the expenditures processes are the following:

a. Accounts payable record keeping

b. Authorization of new vendors

c. Authorization of purchase returns

d. Authorization of purchases

e. Cash disbursements record keeping

f. Check‐signing authority

g. Custody of inventory in the receiving area

h. Maintaining custody of cash

i. Preparation of a debit memo for a purchase return

Required:
Consider the duties you would assign to each of the three employees (supervisor, employee 1, and employee 2). No employee should have more than three tasks, and there should be a proper separation of duties to achieve appropriate internal control. List the three people, the duties you assigned to each, and a description of why those assignments should achieve proper separation of duties.