The following situations suggest either a strength or a weakness in internal control. Identify each as strength or weakness, and give the reason for your answer.

a. Cash received by mail goes straight to the accountant, who debits Cash and credits Accounts Receivable from the customer.

b. The vice-president who signs checks assumes that the accounting department has matched the invoice with other supporting documents and therefore does not examine the disbursement packet.

c. Top managers delegate all internal control measures to the accounting department.

d. The accounting department orders merchandise and approves vouchers for payment.

e. The operator of a computer has no other accounting or cash-handling duties.

f. Cash received over the counter is controlled by the salesclerk, who rings up the sale and places the cash in the register. The salesclerk has access to the control tape stored in the register.