By applying segregation of duties, there is no one individual responsible for all the cash functions such as cash receipts and cash disbursements. Another essential internal control feature is internal independent review. Under this internal control feature, an individual independent of the transaction processing review, reconciles and compares the financial information. A good example related to cash is the monthly bank reconciliation. The reconciliation should be performed by someone not involved with the cash receipts or cash disbursements. Do you think internal auditors could help in this area?