Assume you are reviewing the internal controls over mail cash receipts of your company.

Your review shows that the cashier or the accounts receivable clerk typically opens mails. The person opening mails promptly stamps at the back of all checks For Deposit Only to endorse the checks. Mail openers are not required to make a list of checks received. The cashier deposits all checks received in the mail at least once a week.

1. Identify the weaknesses in internal control over mail receipts.

2. Provide recommendations for improving the internal control process over mail receipts.