In a similar manner, we detected several internal neaknesses over the cash disbursement process. First of a//: Priscilla does not compare the amounts on pnnted checks wyh voucher packets prior to submission for signature Given the fact that checks are prepared on a weekly basis, there may be an even higher chance that Priscilla makes mistakes while writing the amount on the checks. Secondly, the check log details should include the date the checks were created, so that comparison can be made between the date on the check and the date recorded in the disbursement journal Thirdly, Instead of shredding any voided checks, Priscilla should document the duplicate to keep the check number consistent in record, avoiding gaps in sequence. Fowthly, Pnsci//a makes the checks available to others if she is out of the office. This is extremely unsafe, especially taking into consideration that Miguel sometimes signs 10 to 15 blank checks in advance, because unauthonzed persons can easily obtain a blank check and run away before an embezzlement is detected More importantly: if the signed checks nere stolen, the Gompany will be in full Gharge for the loss Another action that result in an internal neakness is that after Miguel reviews the voucher packet documentation, he does not mark "PAD" or othenwse stamp them to show that they have been processed complete/y so they cannot be paid a second time. e 1,16th regard to the Gash disbursement process of the petty cash box, there a severe lack of segregation of duty According to the cash narrative memo: Diana Hayes is the on/y person in Gharge of the entire disbursement process of the petty cash box bl,hde acting as the Gustodian, she also records the expenses, counts the cash, and replenishes the cash box. For instance: no one wil/ ever know If Dana decides to add m a persona/ expense recept and get reimbursed. e