Explain cash control procedures and identify internal control weaknesses 1 Identify the internal control weaknesses in the following two cases and suggest a way of improving each situation.

a A supplier was paid twice for the same shipment. One payment was made upon receipt of the invoice and the second payment upon receipt of the monthly statement. The first payment was not listed on the statement, as it arrived after the statement date.

b The cashier pocketed cash he received over the counter from a few customers who had paid their accounts. The cashier then wrote the accounts receivable off as uncollectable.