Identify the missing internal control characteristic in the following situations:

a. In the course of auditing the records of a company, you find that the same employee orders merchandise and approves invoices for payment.

b. Business is slow at White Water Park on Tuesday, Wednesday, and Thursday nights. To reduce expenses, the owner decides not to use a ticket taker on those nights. The ticker seller (cashier) is told to keep the tickets as a record of the number suld.

c. 'The manager of a discount store wants to speed the flow of customers through check-out. She decides to reduce the time that cashiers spend making change, so she prices merchandise at round dollar amounts--such as \(\$ 8.00\) and \(\$ 15.00\)-instead of the customary amounts- \(\$ 7.95\) and \(\$ 14.95\).

d. Grocery stores such as Kroger and Winn Dixie purchase large quantities of their merchandise from a few suppliers. At another grocery store the manager decides to reduce paperwork. He eliminates the requirement that a receiving department employee prepare a receiving report, which lists the quantities of items received from the supplier.

e. When business is brisk, Stop-n-Shop and many other retail stores deposit cash in the bank several times during the day. The manager at another convenience store wants to reduce the time that employees spend delivering cash to the bank, so he starts a new policy. Cash will build up over Saturdays and Sundays, and the total two-day amount will be deposited on Sunday evening.