a In the present case we are asked to enumerate the points in detail such that the case in terms of investigation report can be strong enough to claim the book keeper guilty of misappropriation of funds if in fact he did the act intentionally and knowingly Thus here we need to review the internal control system prevalent and find the deficiency that gave the bookkeeper the opportunity to act fraudulently Following are the points under concern 1 All the task of book keeping depositing cash payrol