Following are five separate cases involving internal control issues.

Required:

For each case, identify the principle$($s$)$ of internal control that is violated.

a$.$ Chi Han receives all incoming customer cash receipts for her employer and posts the customer

payments to their respective accounts.

b$.$ Marker Theater has a computerized order$-$taking system for its tickets. The system is backed up

once a year.

c$.$ Sutton Company has two employees handling acquisitions of inventory. One employee places

purchase orders and pays vendors. The second employee receives the merchandise.

d$.$ At Tico Company, Julia and Trevor alternate lunch hours. Julia is the petty cash custodian, but if

someone needs petty cash when she is at lunch, Trevor fills in as custodian.

e$.$ Tywin company keeps very poor records of its equipment. Instead, the company asserts its

employees are honest and would never steal from the company.