Rocky Mountain Supply Co. makes all sales on credit. Cash receipts arrive by mail, usually within 30 days of the sale. Angela Adkins opens envelopes and separates the checks from the accompanying remittance advices. Adkins forwards the checks to another employee, who makes the daily bank deposit but has no access to the accounting records. Adkins sends the remittance advices, which show the amount of cash received, to the accounting department for entry in the accounts. Her only other duty is to grant sales allowances to customers. When she receives a customer check for less than the full amount of the invoice, she records the sales allowance and forwards the document to the accounting department.

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You are the outside auditor of Rocky Mountain Supply Co. Write a memo to the company president to identify the internal control weakness in this situation. State how to correct the weakness.