$1-$ Henry Mills is responsible for preparing checks, recording cash disbursements, and preparing bank reconciliations for Signet Corporation. While reconciling the October bank statement, Mills noticed that several checks totaling $$9,370$ had been outstanding for more than one year. Concluding that these checks would never be presented for payments, Mills prepared a check for $$9,370$ payable to himself, forged the treasurer$$s signature, and cashed the check. Mills made no entry in the accounts for this disbursement and attempted to conceal the theft by destroying the forged check and omitting the long$-$outstanding checks from subsequent bank reconciliations.

Required:

$1-$a$.$ Identify the weaknesses in Signet Corporation$$s internal control.

$1-$b$.$ Explain several audit procedures that might disclose the fraudulent disbursement.