Dr. Heather Thomas owns her own practice and employs two office employees Andy & Eve. Andy is responsible for Accounts Receivable and Eve is responsible for Accounts Payable. Andy opens the mail, lists the checks received and posts the payment to the customer's accounts receivable. He also takes cash from patients at the cashier window as the patients leave. He puts the cash in the top desk drawer and doesn't take the time to give patients a receipt for the cash paid on their accounts when the office is busy. When the office is slow, Andy offers to help Eve prepare checks for vendor payment. Andy is also doing the monthly bank reconciliation. He hasn't taken a vacation in the last three years.

Instructions:

List five different internal control procedures violated in this medical office situation. List the procedure and explain how that procedure is violated in this situation.

Procedure: Violation:

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