Film Processing (W. Crum) Write not over one page about the possible areas where internal controls should be instituted in the business described briefly below. Keep in mind the size of the business and do not suggest controls of a type impossible to set up in a firm of this sort. Make any reasonable assumptions about management duties and policies not expressly set forth below.

You have a film-developing service in Glendale, with ten men driving their own cars six days a week to contact about 40 places each, where film is left to be picked up and developed. Routes cover all parts of Los Angeles. Drivers bring film in one day, and return the processed film the second or third day later. Stores pay the route man for his charges made on film picked up at their store, less a percentage for their work as an agency. The route man then turns this cash into the Glendale office, where all film is developed and books are kept. Six to ten employees work at the office in Glendale, depending on the volume of work. You run the office and have one full-time accounting-clerical employee. Route drivers are paid monthly by mile of route covered. lo1