A small branch of Avon Cosmetics in Tuao, Cagayan employs Amelia Rodriguez as Branch Manager and Mary Gonzales as her sales assistant. The Branch uses a bank account in Tuao, Cagayan to pay for expenses in the name of Avon Cosmetics - Special Account. To pay expenses, checks must be signed by Amelia Rodriguez or John Dee, the treasurer of Avon Cosmetics. Amelia receives the canceled checks and bank statements. she reconciles the branch account herself and files canceled checks and bank statements in her records. She also periodically prepares reports of cash disbursements and sends them to the home office in Makati.

In the above scenario, why OVERLAPPING OF FUNCTION is considered a weakness in internal control? What could be the control procedure/s that you will recommend to avoid or mitigate the risk of loss?