9. Marias boutique uses the following control procedures

I. the employee who works the register reconciles cash to receipts at the end of the day

ii. employees know that the internal auditor will perform a bank reconciliation at the end of each month

iii. cheques are not pre numbered because the purchasing manager must approve payments before cheques are signed

iv. a cashier lets another employee work his assigned register while he helps a customer

v. petty cash is kept in a back room but is not monitored during the day

vi. the companies accountant records the receipt of cash and cheques and makes deposits at the bank

identify the problem with each internal control procedure