Evaluation of Internal Control The controller of Plano Corporation is evaluating the cash control procedures used by its operating divisions. For each of the following situations, determine whether the procedure that is used represents strong or weak internal control over cash, and why:

a. Cash collected during the day in the Reno office is taken home each evening by the head cashier and deposited in the bank on her way to work in the morning.

b. Immediate cash payment is given to all drivers that deliver products to the Minneapolis office.

c. The checking account balance of the San Antonio office is reconciled each year on December 31 by the head of the cash receipts division. Monthly bank statements are checked on a random basis to see if they appear to be accurate.

d. The Des Moines office recently changed its procedures so that the person who receives cash payments from customers is not permitted to make cash payments to suppliers.

e. Clarence handles all the cash receipts in the Kalamazoo office and Irma handles all the payments. Because of the similarity in the work, they take over responsibility for the other person’s job when that person is on vacation.