Analyze the current system and identify specific internal control problems

The cash disbursements process begins with the accounts payable department. Each day, the AP clerk, Pushkin searches the open AP file (including the PO, RR, and invoice) to find any items that are due and sends these three forms (known as the voucher packet) to cash disbursements department. The voucher packet is received by Wally Mayfield, the cash disbursements clerk. Mayfield reviews the documents for completeness and accuracy and then prepares two copies of the check to be disbursed. Mayfield signs the check and records the information in the cash disbursement journal, which produces a journal voucher to be sent to the general ledger department. One copy of the signed check is sent to the supplier, while the other copy is kept in the cash disbursements file. Mayfield then marks the voucher packet as paid and returns it to the accounts payable department. Upon receipt of the voucher packet from cash disbursements department, which states the amount of the check that was disbursed, the accounts payable department then removes the liability by updating the AP subsidiary ledger and keeps the voucher packet in the closed AP file. Finally, the AP clerk, Rodriguez send a ledger summary to the general ledger department. The general ledger clerk, Cratchit reconciles the journal voucher and ledger summary and posts to the cash and AP control accounts in the general ledger. The journal voucher and ledger summary are then filed.