Describe fraud and its impact; design and use a bank reconciliation; evaluate internal controls over cash receipts and cash payments Environmental Concerns, Inc., has poor internal control. Recently, Oscar Benz, the manager, has suspected the bookkeeper of stealing. Details of the business's cash position at September 30 follow. The Cash account shows a balance or $10, 402. This amount includes a September 30 deposit of $3, 794 that does not appear on the September 30 hank statement. The September 30 bank statement shows a balance of $8, 224. The bank statement lists a $200 bank collection, an 58 service charge, and a 536 NSF check. The bookkeeper has not recorded any of these items. At September 30, the following checks are outstanding: The bookkeeper receives all incoming cash and makes the hank deposits. He also reconciles the monthly hank statement. Here is his September 30 reconciliation: Benz has requested that you determine whether the bookkeeper has stolen cash from the business and, if so, how much. He also asks you to explain how the bookkeeper attempted to conceal the theft. To make this determination, you perform a proper bank reconciliation. There are no bank or book errors. Benz also asks you to evaluate the internal controls and to recommend any changes needed to improve them