As a new auditor for the CPA firm of Black and Whyte, you have been assigned to review the internal controls over mail cash receipts of Simone Company. Your review reveals that checks are promptly endorsed $$For Deposit Only$$ but no list of the checks is prepared by the person opening the mail. The mail is opened either by the cashier or by the employee who maintains the accounts receivable records. Mail receipts are deposited in the bank weekly by the cashier. Explain the weaknesses in the internal control and give a suggestion for improving the system.