4. Listed below are several control procedures used by the Johnson Inn: Indicate the objective of internal control that each procedure most likely is directed to ward. A safe is purchased for securing cash Separation of accounting and cash activities Division of duties in restaurant between waitstaff and bussers . Two Signatures required on checks written for $100 or more Standard operating procedures manual for front desk positions Internal auditors prepare the bank reconciliation 5. The Sail Inn has instituted several new control procedures in regard to its cash activities as follows: Indicate whether each control procedure is most likely a preventive or detective control Procedure Cash receipts received through the mail are listed by the person opening the mail. The list is sent to the account receivable clerk and the checks are sent to the cashier. Cash receipts are secured in the Inn's new safe until they are taken to the bank. The internal auditor prepares the bank reconciliation. All payroll checks require two signatures. Cash register tapes are removed by the internal auditor, who also counts the cash received at the register