Identify the internal control weakness in the following situations. State how the person can hurt the company.

a. Emily Chen is the purchasing agent for Wilson Industries. Chen prepares purchase orders based on requests from division managers of the company. She faxes the purchase order to suppliers, who then ship the goods to Wilson. Chen receives each incoming shipment and checks it for agreement with the purchase order and the related invoice. She then routes the goods to the respective division managers and sends the receiving report and the invoice to the accounting department for payment.

b. Chris Frabotta works as a security guard at PARKFAST parking in St. Louis. Frabotta has a master key to the cash box where customers pay for parking. Each night Frabotta prepares the cash report that shows (a) the number of cars that parked on the lot and (b) the day’s cash receipts. Holly Van, the PARKFAST bookkeeper, checks Frabotta’s figures by multiplying the number of cars by the parking fee per car. Van then deposits the cash in the bank.