1. The Sales Journal Is updated before the goods are shipped. 2. The warehouse clerk has access to Inventory and updates the Inventory Su b-ledger. 3. No shipping slip was prepared after picking goods at warehouse department and shipping department. 4. The clerk only prepared one hard- oopy of deposit slip at the cash receipt department which was sent to the bank. 5. Account Receivable clerk has access to both the cheques and the remittance advices. This may make the sales become incor rect match in the period. Unauthorized access from outsiders as well as employees of the organisation that the warehouse clerk may theft of data or malicious acts. It is a risk of misappropriation of cash receipt and inventory cash that After verifying the Outward Register that the goods have been shipped, the journal entry relating to Sales can be passed by the Finance Team member. This will mitigate the risk of Incorrect sales being recorded In the period. Segregation of Duties should be implemented. i.e. the person who is En-charge of the inventory in the warehouse must not be same person who is updates the Inventory su b-ledger. A different person should be given the responsibility of updating the inventory ledger. This is will help in mitigating the risk of malicious acts. Shipping slip is to be prepared after picking up the goods from the warehouse department and shipping department and such shipping bill is to be verified by the appropriate authorized authority. This will mitigate the risk of misappropriation of cash and Inventory