Belvin Flatts is the sole shareholder of Corner Store Inc. (CSI), a store selling groceries and convenience items. He would like to know that CSIs internal controls are adequate before leaving for vacation. Therefore, he hired you, CPA, to observe the store operations for a day. You noted the following when you observed the operations:

Belvin arrived at the store at 9 am. He balanced the cash from the previous day before opening at 10 am.

Robinson, a long time CSI employee, worked from 10 am to 5 pm.

Lizzy, another part time employee, worked from 4 to 11 pm at which time she closed the store. The cash was left in the cash register which was closed, but not locked.

Belvin, Robinson and Lizzy all served customers during the day.

The store has only one cash register. Bread, milk and other products were delivered during the day. Whoever was at the cash register at the time took money from the cash register to pay for the products delivered.

CSI has a security camera that records customers at the cash register and a mirror so that the employee working the cash register has a view of most of the store.

Belvin, who left at 6 pm, dropped back into the store at 8 pm after having dinner with his family just to see how things were going. He often does so in case his employees have any questions.

Belvin would like you to BRIEFLY DESCRIBE ONE strength AND TWO weaknesses in CSIs internal controls. For the control weaknesses, he has requested that you use the weakness, implication and recommendation approach he has heard so much about to also provide SPECIFIC recommendations about how to improve CSIs internal controls