=+EX 8-1 Sarbanes-Oxley internal control report obj. 1 Blake Gable has recently been hired as the manager of Jittery Jim’s Canyon Coffee. Jittery Jim’s Canyon Coffee is a national chain of franchised coffee shops. During his first month as store manager, Blake encountered the following internal control situations:

a. Blake caught an employee putting a case of 100 single-serving tea bags in her car.

Not wanting to create a scene, Blake smiled and said, “I don’t think you’re putting those tea bags on the right shelf. Don’t they belong inside the coffee shop?” The employee returned the tea bags to the stockroom.