An accountant in the treasury department of Health Plans, Inc. was disturbed by the changes made by management that affected work in the department. The changes were the result of recommendations made during a recent internal audit but were never explained to the accountant. The changes were as follows:

1. New responsibilities were assigned to the accountant for performing proofs of quarterly accruals of investment interest on securities.

2. The accountant must now prepare weekly proofs of cash receipts and disbursements.

3. The accountant will no longer have access to the security vault, the imprest cash fund, and the incoming mail.

4. Periodic review will be made of the accountant's work by the supervisor.

The accountant has expressed dissatisfaction with the above changes because of the constraints and dilution of job responsibilities and an indication of a lack of trust. You have been asked to discuss the rationale for the changes with the accountant.

Required:

Give a reasonable explanation for each of the changes listed above based on internal control considerations. Do not use the same reason for more than one change.